Gitere Kahura Investments Ltd v Commissioner of Investigations and Enforcement Tax Appeal No. 16 of 2019
Burden of Proof- The KRA must prove that failure to file returns by a taxpayer was motivated by gross or wilful neglect for them to audit beyond 5 years
Pursuant to sections 107 and 108 of the Evidence Act, the burden of proof falls upon the respondent who must prove that the appellant’s failure t...
Access this Resource
Choose how you'd like to unlock this content and start learning today.
Full Category Access
Unlock every resource in this category with a monthly subscription. Perfect for ongoing learning.
OR
Single Resource
Just want this one? Buy it individually for a one-time small fee.