V.A.T. Act 2007 - Kenya Revenue Authority

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Rev. 2007 VALUE ADDED TAX CAP 476 IN EXERCISE of the powers conferred by section 37 of the Value Added Tax Act, the Chief Justice makes the following rules:- LN. 229/90 THE VALUE ADDED TAX (APPEALS) RULES, 1990 Citation. 1. These Rules may be cited as the Value Added Tax (Tribunal) Rules, 1990. Interpretation. 2. In these rules, unless the context otherwise requires- "appeal" means an appeal to the Tribunal under section 33(1); "appellant" means a person entering an appeal and the advocate or duly authorized agent of that person; "chairman" means the chairman of the Tribunal appointed under section 32 (2); "memorandum" means a memorandum of appeal presented under rule 4; "secretary" means the secretary to the Tribunal appointed pursuant to rule 3; "section" means a section of the Act Appointment of secretary 3. (1) The Commissioner shall appoint a person to be the secretary to the Tribunal, and that person may be an officer of the Value Added Tax Department. (2) The secretary shall, in matters relating to appeals to the Tribunal and procedure therefor, comply with general and special directions lawfully given by the chairman. (3)The secretary shall by notice in the Gazette notify his address for the presentation or service of documents for the purposes of these Rules, and shall in the same manner notify any change in that address. Form and time for lodging an appeal. Memorandum of appeal Statement of Facts of 4. An appeal shall be entered by presentation of a memorandum of appeal, together with ten copies thereof, to the secretary within fourteen days after the date on which the appellant gives notice of appeal in writing to the Commissioner pursuant to section 33 (1); but where the Tribunal is satisfied that, owing to absence from his normal place of residence, sickness or other reasonable cause, the appellant was prevented from presenting a memorandum within that period, and that there has been no unreasonable delay on his part, the Tribunal may extend that period notwithstanding that the period has already expired. 5. A memorandum shall be signed by the appellant and shall set out concisely under distinct heads, numbered consecutively, the grounds of appeal without argument or narrative. 6. Each copy of a memorandum shall be accompanied by - 124
Rev. 2007 VALUE ADDED TAX CAP 476 Appellant (a) a copy of the decision of the Commissioner disputed by the appellant; (b) a copy of the notice of appeal; and (c) a statement, signed by the appellant, setting out precisely all the facts on which the appeal is based and referring specifically to documentary or other evidence which it is proposed to adduce at the hearing of the appeal, and to which shall be annexed a copy of each document or extract from a document upon which the appellant proposes to rely as evidence at the hearing of the appeal. Service of memorandum of appeal. Statement of facts of Commissioner . 7. Within forty-eight hours after the presentation of a memorandum to the secretary, a copy thereof and of the statement of facts of the appellant and the documents annexed thereto shall be served by the appellant upon the Commissioner. 8. (1) The Commissioner shall, if he does not accept any of the facts of the appellant, within twenty-one days after service thereof upon him under rule 7, file with the secretary a statement of facts together with ten copies thereof and the provisions of rule 6 (c) shall mutatis mutandis apply to the statement of facts. (2) At the time of filing a statement of facts pursuant to paragraph (1), the commissioner shall serve a copy thereof, together with copies of any documents annexed thereto, upon the appellant. (3) If the Commissioner does not desire to file a statement of facts under this rule, he shall forthwith give written notice to that effect to the secretary and to the appellant, and in that case the Commissioner shall be deemed at the hearing of the appeal to have accepted the facts set out in the statement of facts of the appellant. Notice place of hearing. 9. (1) As soon as may be convenient after receipt by him of the memorandum the secretary shall notify the chairman thereof. (2) The chairman shall, after the Commissioner has filed a statement of facts or has notified the secretary that he does not intend to do so, fix a time, date and place for a meeting of the Tribunal for the purpose of hearing the appeal, and the secretary shall cause notice thereof to be served on the appellant and the Commissioner. (3). The secretary shall cause to be supplied to each member of the Tribunal a copy of the notice of hearing and of all documents received by him from the parties to the appeal. (4) Unless the parties to the appeal otherwise agree, each party shall be entitled to not less than seven days'notice of the time, date and place fixed for the hearing of the appeal. Procedure at hearing of 10. At the hearing of an appeal, the following procedure shall be observed- 125
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V.A.T. Act 2007 - Kenya Revenue Authority

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