Appointments to the Tax Appeal Tribunal are illegal, LSK says

The Law Society of Kenya and a public policy advisory firm Coulibay Associates have urged Treasury CS Ukur Yattani to revoke the appointment of 18 members to the Tax Appeal Tribunal saying the appointments are unlawful.

In a letter to the CS, Coulibay Associates says, the appointments are in contravention of the constitution of Kenya and the Tax Appeals Tribunal Act 2013 as amended by the Tax Appeals Tribunal amendment act 2021.

“The President assented into law the Tax Appeals Tribunal amendment act 2021 last year. Some of the amendments included transforming the Tax Appeals Tribunal from an institution under your Ministry to an independent institution under the Judiciary. The powers previously vested in your office were revoked by the amendments and should be exercised by the Judicial Service Commission.”

The firm says it’s unfortunate that the CS proceeded to make the appointments despite active involvement in the amendment of the Tax Appeals Tribunal Act 2013 by his office.

LSK has in the same breadth urged the CS to de-gazette the said members to allow the Judicial Service Commission to make the requisite appointment pursuant to the enabling law.

“We note that the Tax Appeals Tribunal Act was amended via “The Tax Appeals Tribunal (Amendment) Act No. 7 of 2022”, assented on the 21st of February, 2022 and which came into force on the 24th of March, 2022, a day prior to the publication of the gazette notice. Under Section 3 of the Amendment Act, the Principal Act is amended in Section 4 providing that, ‘The Tribunal shall consist of the following members appointed by the Judicial Service Commission…”

LSK has given the CS Seven days to right the wrong or it shall proceed to seek alternative legal redress to correct this illegality.