Kenya Revenue Authority v Family Bank Limited; Pennant Trading Company Ltd (Interested party) (Miscellaneous Application E021 of 2022) [2022] KEHC 92 (KLR) (Commercial and Tax) (4February2022)
Section 43 of the Tax Procedures Act
In this regard, therefore, KRA was under a duty to satisfy the Court that the twin conditions set out in section 43(1) of the Act had been met. These are; that the Commissioner was under a reasonable belief that there was tax due and unremitted and, that the in...
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