30 Days to Lodge Notice of Appeal Against KRA Objection Decision (Section 13 TAT Act)
A Notice of Appeal to the Tax Appeals Tribunal shall be submitted in writing within 30 days upon receipt of the decision of the Commissioner.
30 Days
Governed by Section 13(1)(b) 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 (30 Days)
A Notice of Appeal to the Tax Appeals Tribunal shall be submitted in writing within 30 days upon receipt of the decision of the Commissioner.
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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