Republic v Kenya Revenue Authority; Proto Energy Limited (Exparte) (Judicial Review Application E023 of 2021) [2022] KEHC 5 (KLR) (24 January 2022)
Why the Burden of Proof is on the Taxpayer
The most significant justification for placing the burden of proof on the tax payer is the practical consideration that the Commissioner cannot sustain the burden because he does not possess the needed evidence. Under the system of self-reporting tax liabi...
Access this Resource
Choose how you'd like to unlock this content and start learning today.
Full Category Access
Unlock every resource in this category with a monthly subscription. Perfect for ongoing learning.
OR
Single Resource
Just want this one? Buy it individually for a one-time small fee.