Kenya High Court holds that a decision for abandonment of taxes is upon initiation and determination by the Commissioner

In this case, the High Court ruled that the Tax Procedures Act is clear that a decision on abandonment of taxes and waiver of penalties and interest by the Cabinet Secretary, National Treasury, is upon initiation and determination by the Commissioner of the Kenya Revenue Authority.

In this case, the taxpayer had obtained a letter from the National Treasury on abandonment of taxes and waiver of penalties and interest, but this was later rescinded by the Commissioner on the basis that the decision …