Kenya Revenue Authority vs Jane Wangui Wanjiru & 2 Others [2018] eKLR,
Section 43 of the Tax Procedures Act
The purpose of section 43 of the TPA is to allow KRA to preserve a tax payers money in the hands of a 3rd party without notice to the tax payer for a limited period before moving the court for formal orders of preservation. Since the exercise of the power to co...
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