Why tribunal has dismissed KRA's bid to block copyright suit in eRITS tax system

 

When KRA unveiled the Electronic Rental Income Tax System (eRITS). [File, Standard]

The Copyright Tribunal has dismissed the Kenya Revenue Authority's attempt to block a copyright infringement case over its Electronic Rental Income Tax System (eRITS).

In a ruling delivered on Friday, the tribunal led by Chairperson Liz Lenjo dismissed a preliminary objection by the Kenya Revenue Authority (KRA) and the Commissioner General seeking to strike out a claim filed by software developer Lawrence Miruka Bosire, finding that it has the jurisdiction to hear and determine the dispute over the alleged unauthorized use of his copyrighted works.

The Lenjo led bench rejected KRA's arguments that the tribunal lacked jurisdiction, that the matter was sub judice and that the claim was time-barred under the Kenya Revenue Authority Act.

"We consequently find and hold that the preliminary objection is defective... the KRA) and the Commissioner General have failed to establish that the tribunal lacks subject matter jurisdiction or that the claim before us is time barred or debarred by the doctrine of sub judice," the tribunal ruled.

The tribunal further held that Bosire's complaint was properly before it, paving the way for the matter to proceed to a substantive hearing.

Bosire sued KRA, the Kenya Copyright Board (KECOBO), the Commissioner General and the Registrar of Copyrights, claiming that KRA's Electronic Rental Income Tax System (eRITS) substantially reproduces three software programmes for which he holds copyright certificates issued by KECOBO.

The protected works include a Geo-Mapping System under Data Mining, a Rental Revenue Management System, and another programme known as GeoSpyraMentra.

He argues that KRA unlawfully incorporated key concepts and methodologies from his copyrighted works into eRITS, the platform used by the tax authority to administer rental income tax, and is seeking compensation, royalties and other remedies under the Copyright Act.

KRA, through its lawyer Sheikh Jenja, had urged the tribunal to strike out the claim on ground that it lacked the statutory mandate to determine the dispute.

The authority also maintained that similar proceedings were pending before other courts and tribunals, making the matter sub judice, and further contended that the claim had been filed outside the limitation period provided under the Kenya Revenue Authority Act.

However, the tribunal rejected all three arguments.

On jurisdiction, the panel held that the dispute concerns alleged infringement of a computer programme, which is protected as a literary work under the Copyright Act, bringing it squarely within the tribunal's statutory mandate.

The tribunal also found that the sub judice argument could not be determined through a preliminary objection because it required examination of disputed facts and evidence regarding proceedings allegedly pending before other forums.

It further ruled that the limitation provisions under the Kenya Revenue Authority Act relate to tax administration and revenue collection matters and do not apply to copyright infringement claims, which are governed by the Copyright Act.

Consequently, the tribunal dismissed KRA's preliminary objection dated June 11, 2026, for lack of merit, directed Bosire to serve the ruling on KECOBO and the Registrar of Copyrights, and ordered each party to bear its own costs.

The tribunal further directed both parties to file a joint statement containing not more than five issues for determination by July 20, 2026, ahead of the oral hearing of Bosire's application for an interlocutory injunction scheduled for July 21, 2026, at 11 a.m.