Adabla General Construction and Company Limited vs Commissioner Domestic Taxes [2024] KETAT 112 (KLR)
An appeal is considered valid only if any undisputed tax has been paid or arrangements for its payment have been made-Section 52(2) Tax Procedures Act
The Appeal failed because the Appellant neither paid the undisputed amount nor entered into any arrangement with the Respondent to pay the taxes not in dispute as provided for by Section 52(2) of the Tax Procedures Act
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