The provided text is an updated version of the Tax Appeals Tribunal Act, No. 40 of 2013, which incorporates amendments from the Finance Act 2018. The Act, assented on November 27, 2013, commenced on April 1, 2015.Key Provisions and Amendments:

• Establishment and Membership:

  • The Act establishes the Tax Appeals Tribunal to hear appeals against tax decisions made by the Commissioner.

  • The Tribunal consists of a Chairperson and not less than fifteen but not more than twenty other members, appointed by the Cabinet Secretary.

  • The Chairperson must be qualified to be appointed as a Judge of the High Court. A member must have at least ten years' experience in relevant disciplines.

• Appeals Procedure (Part III):

  • A person disputes a Commissioner's decision by giving written notice to the Commissioner and appealing to the Tribunal.

  • A non-refundable fee of twenty thousand shillings must be paid before appealing.

  • A notice of appeal must be submitted within thirty days of receiving the Commissioner's decision.

  • The Tribunal must hear and determine an appeal within ninety days from the date it is filed.

  • The Civil Procedure Act (Cap. 21) does not apply to the Tribunal's proceedings.

  • In a proceeding, the appellant has the burden of proving that an assessment is excessive or that the tax decision should have been made differently.

• Finance Act 2018 Amendments:

  • A new subsection (8) was inserted in Section 13, allowing parties to apply to settle the dispute out of the Tribunal, and the time taken for settlement is excluded from the ninety-day determination period.

  • An amendment to Section 10(3) deleted the phrase "the proceedings shall be adjourned, and".

• Appeals to High Court (Section 32):

  • A party may appeal the Tribunal's decision to the High Court within thirty days of notification, or a further period allowed by the High Court. The High Court hears appeals according to rules set by the Chief Justice.

  • The Chief Justice issued the Tax Appeals Tribunal (Appeals to the High Court) Rules, 2015.