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The Court of Appeal has issued guidelines on the hearing of an appeal by the Kenya Revenue Authority (KRA) against the decision of the tribunal de grande instance of September 20, 2021, declaring the minimum tax unconstitutional (the Judgement).
On September 28, 2021, the KRA filed a motion with the Court of Appeal seeking orders for a stay of judgment pending the hearing and decision on its appeal (the Application for suspension of execution). A stay order, in this case, would have temporarily stayed the judgment and therefore the taxpayers would have been required to pay minimum tax pending the decision on KRA’s appeal. After consultation with KRA lawyers and defendants, the Court of Appeal ordered that the application for a stay of execution be deemed withdrawn in lieu of an expedited hearing of the appeal. The Court of Appeal also ordered that the appeal be listed for a priority hearing.
RLA Kenya | Anjarwalla & Khanna continue to represent the Kenya Association of Manufacturers, the Retail Trade Association of Kenya and the Kenya Flower Council, the 2n/a Respondents in application for stay of execution and appeal.
Effect of withdrawal order
The orders made by the High Court of Kenya on September 20, 2021 declaring the Minimum Tax unconstitutional and the Minimum Tax Guidelines null and void remain in effect until the appeal is heard.
The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.
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