CARMEL RICKARD: Kenya’s tax authority told to eat its words
Kenya’s appeal court has found the country’s tax authority to be ‘unfair and unreasonable’ in a dispute over import duties four years after the fact
It’s not often that the behaviour of a country’s tax authority is found by the courts to have been "irrational, arbitrary and capricious". But Kenya’s court of appeal did exactly that last week, in a case concerning more than KSh378m (about R57m) of unpaid taxes.
Export Trading Company (ETC), an export-import business based in Nairobi, first sued the Kenya Revenue Authority (KRA) in 2018 after being presented with a huge tax bill...