How 'pay-to-play' proposal will deny taxpayers access to justice at appeal

KRA headquarters at Times Tower building, Nairobi. [Jenipher Wachie, Standard]

One of the more controversial proposals in the Finance Bill, 2023 is the requirement that a taxpayer aggrieved by a decision of the Tax Appeals Tribunal should deposit 20 per cent of the disputed tax with the Commissioner, or provide security for an equivalent amount, as a pre-requisite to appeal at the High Court.

The proposed amendment further requires that should a decision at the High Court be in favour of the taxpayer, the Commissioner shall refund the deposit or relinquish the security within 30 days.