In a ruling delivered on September 11, 2020, the tribunal dismissed the taxpayer’s application for extension of time to file an appeal out of time. The hotel had failed to file an appeal within the statutory stipulated timelines.

The taxpayer filed an application seeking to have more time in order to appeal to challenge the enforcement measures initiated by the KRA. The hotel’s application has been declined meaning the taxman has received the nod to collect the taxes from the taxpayer.

KRA opposed the application on the ground that the taxes it sought to collect were based on the taxpayer’s own self-assessments.

The taxman further argued that the taxpayer had admitted owing the taxes demanded but had failed to make payments or present an agreeable payment plan as provided for under the Tax Procedures Act 2015.

In the ruling that gave KRA the nod to collect the taxes arrears, the Tax Appeals Tribunal held that it was unable to extend time for the taxpayer to file an appeal unless and until the Taxpayer pays the undisputed taxes.