Mburu v Commissioner of Domestic Taxes (Income Tax Appeal E064 of 2021) [2023] KEHC 2594 (KLR) (Commercial and Tax) (27 March 2023)
Failure to File Returns Constitutes Wilful Neglect- A taxpaayer will be audited beyond 5 years
On 27th March 2023, the court delivered a significant ruling, affirming that the failure to file tax returns constitutes wilful neglect under section 29(6) of the Tax Procedures Act (TPA). This provision...
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