Member of Tax Appeals Tribunal (9 Positions) at Judicial Service Commission

Requirements

For appointment to the position of Member of the Tax Appeals Tribunal, the applicant must possess the following minimum qualifications set out in Section 4 & 4A(b) of the Tax Appeals Tribunal (Amendment) Act No. 7 of 2022, namely:

• High moral character and integrity in accordance with Chapter six of the Constitution;
• A degree in law, business, finance, public finance, economics, insurance or related discipline from a university recognized in Kenya or any other relevant qualification from an institution recognized in Kenya;
• At least ten years’ experience in matters relating to the discipline referred to under item 2 above.
• Is not a public officer or a tax agent
• Has not at any time within the preceding five years been an employee of the Kenya Revenue Authority;
• Has met his/her tax obligations;
• Has not been convicted of an offence under any law; and
• Has not been adjudged bankrupt by a court of competent jurisdiction.

Duties and Responsibilities

A Member shall serve in the Tax Appeals Tribunal. The functions and jurisdiction of the Tax Appeals Tribunal provided for under Section 3 the Tax Appeals Tribunal Act, No. 40 of 2013 to hear appeals filed against any tax decision made by Commissioner appointed under Kenya Revenue Authority Act.

The Member of the Tax Appeals Tribunal shall:

• Drive the Tribunal’s vision and mission through the implementation of its Programmes and Plans;
• Mobilize and manage the resources of the Tribunal to achieve its core mandate;
• Provide requisite leadership to ensure the Tribunal attains a high level of competitiveness and ethical standards in its entire programmes.
• Preside over all the proceedings where he/she is present in person with unlimited geographical and pecuniary jurisdiction on matters of disputes;
• Participate in hearing and determination of all disputes which come before the full bench;
• Enter judgments in default of appearance;
• Determine and pronounce upon any point of law arising in the course of proceedings before the Tribunal;
• Approve, sign, issue and certify orders, decrees and certificates of costs, copies of proceedings and warrants of attachments for execution of Court decrees and orders.
• Write and pronounce awards, judgments, orders, rulings and decrees issued by the Tribunal.