Browsing: The Kenya Association of Manufacturers (KAM)

The Kenya Revenue Authority (KRA) is planning to move to the Court of Appeal to overturn the High Court’s ruling that barred the taxman from collecting minimum tax from businesses.

Justice George Odunga on Monday, September 20, 2021, at the Machakos High Court, made the ruling after finding section 12D of the Income Tax Act unconstitutional.

Double taxation

The court noted that minimum tax was unconstitutional for subjecting taxpayers to double taxation and was punitive in nature.

However, the authority with the findings of the court and will prefer an appeal to the Court of Appeal to challenge this finding.

Reduce tax burden

In a press statement posted on their official website hours after the court ruling, KRA said the appeal will ensure that it continues to review and improve on tax policies for them to reduce the tax burden.

“The Kenya Revenue Authority respectfully disagrees with the findings of …