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Republic vs. Kenya Revenue Authority Ex-Parte: Cosmos Limited [2016] eKLR

While the KRA has powers to assess and demand payment of taxes due, such powers can only be exercised validly if they are exercised reasonably, rationally and properly.

It was held that even though the Respondent has powers to assess and demand payment of taxes due, such powers can only be exercised validly if they are exercised reasonably, rationally and properly.