Falcon Road Contractors Limited vs. Commissioner of Domestic Taxes (Tax Appeal E498 of 2023) [2024] KETAT 1239 (KLR) (9 August 2024) (Judgment)
KRA Refusal to Allow Out-of-Time Objections Is Appealable
The Kenya Revenue Authority’s refusal to grant leave for filing an out-of-time objection constitutes an appealable decision. Taxpayers aggrieved by such refusals have the right to challenge the decision before the Tax Appeals Tribunal.
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