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Republic vs. Commissioner of Domestic Taxes (Large Taxpayers office) ex parte Unliver Tea Kenya Limited

A tax payer is not obliged to keep records relating thereto for more than 5 years.

"A tax payer is not obliged to keep records relating thereto for more than 5 years. In my view there is good reason for this . its is not that the taxpayer is likely to run out of storage capacity,…. after a cert...