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Kakiwood Limited v Commissioner of Investigations and Enforcement (Tax Appeal 617 of 2022) [2023] KETAT 526 (KLR),

KRA MUST NOTIFY A TAXPAYER WHERE THE OBJECTION LODGED IS INVALID AND THE STEPS TO TAKE TO VALIDATE THE OBJECTION

"....directs the Respondent on the next course of action after determining that a taxpayer’s notice of objection is invalid. It provides as follows: “Where the Commissioner has determined that a Notice of Objection lodged by a taxpayer has not been validly lodged, the Commissioner shall within a period of fourteen days notify the taxpayer in writing that the objection has not been validly lodged."

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