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A taxpayers is required to pay taxes on the incomes as per the assessment either self-assessment or originating from the commissioner.
However where a taxpayer feels that the income as per an assessment arising from the commissioner- is too high, they have a right under the income tax Act to object to such an assessment.
A taxpayer shall not be allowed to appeal against his or her own assessment. The only remedy against self-assessment will be a relief of error or mistakes.
An objection raised by the tax payer is referred to as a notice of objection. For such a notice to be treated as valid it must be:
a) Made in writing
b) Must state ground of objection i.e. the reasons why the objection is launched
c) Must be made with in 60days from the date of service of the notice of assessment i.e. plus 10 more days' i.e. days of service.
The 10 days of service are taken to be the maximum time that mail will have been delivered to any address in Kenya or abroad
These are objections made after statutory period have expired. Such a notice shall be accepted by the commissioner provided that the taxpayer can demonstrate that he was prevented from objecting in time due to reasons such as:-
a) Sickness
b) Absence from Kenya
c) Any other reasonable cause e.g. letter being posted to the wrong address.
On receipt of a rated valid notice objection the commissioner has the following objection:-
- He can amend the assessment in accordance with the objection i.e. the commissioner may agree with the taxpayer objection.
- He can amend the assessment in light of objection with some adjustment with both parties agreeing.
- He can amend the assessment in light of taxpayer's objection with adjustment of the taxpayer not agreeing with the adjustments i.e. A non-agreement amended adjustment is issued.
- The commissioner may refuse to amend the assessment and issue a notice to the taxpayer which confirms the disputed assessment.
Note: For 3 and 4 above, taxpayer should be notified of his rights to appeal to the local committee against commissioner's decision.
- The commissioner can take no action where the taxpayer decides to withdraw from the notice of objection.
A taxpayer is aggrieved in the manner in which a notice of the objection against an assessment has been dealt with by the commissioner the tax payer has a further recourse to appeal to the appellate bodies" i.e. Bodies established under the income
Tax Act through any other courts in Kenya.
Wilfykil answered the question on February 25, 2019 at 10:29
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