14 Days After Tax Notice of Appeal to Submit Memorandum & Tax Documents (Section 13 TAT Act)
The appellant shall, within 14 days from the date of filing the Notice of Appeal, submit enough copies of the Memorandum of Appeal, Statement of Facts, and tax assessment decision.
14 Days
Governed by Section 13(2) Tax Appeals Tribunal Act and Section 57(a) of Cap 2 (trigger date excluded).
Calendar Days Counted
Periods under 6 days exclude Sundays and gazetted Kenyan public holidays.
Runs Through Recess
Appellate & statutory limitation periods continue unless certified.
Statutory Computation Rule (14 Days)
The appellant shall, within 14 days from the date of filing the Notice of Appeal, submit enough copies of the Memorandum of Appeal, Statement of Facts, and tax assessment decision.
Key Practice Questions
Under Order 50 Rule 3 of the Civil Procedure Rules and Section 57(b) of the Interpretation and General Provisions Act (Cap 2), if the last day falls on a Sunday or gazetted public holiday when court registries are closed, the filing is duly done on the next working day.
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