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Kenyan High Court Holds Burden of Proof on Taxpayer to Prove Commissioner Tax Decision is Incorrect

|Approved Changes|Kenya
Kenya

The Kenya Revenue Authority recently issued a release regarding a High Court decision in which the Court held that the burden of proof is on the taxpayer to prove that a tax decision of the Commissioner is incorrect, reversing an earlier tribunal decision.

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High Court overturns judgment of Tax Appeals Tribunal in a tax case challenging the shifting of Burden of Proof to KRA

The High Court has overturned a decision of the Tax Appeals Tribunal that had shifted the burden of proving paym…

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