Silver Chain Ltd -vs- Commissioner Income Tax & 3 Others (2016) eKLR
The task of collecting taxes should not lead to discouraging taxpayers from carrying on with their businesses.
“The task of collecting taxes should not lead to discouraging taxpayers from carrying on with their businesses. If the taxpayers close shop, there will be no taxes to be collected. On the other hand, if no taxes are paid there will be no funds to run government operations. Therefore, is calls for a balance between the tax collectors and taxpayers whereby the process becomes inclusive as opposed to being unilateral. There must be fairness in the process of tax assessment.”
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