- In this case, the taxpayer failed to provide documentation to the Kenya Revenue Authority within the requisite time frame during the assessment period and also during the appeals process.
- Though the High Court has discretion to allow the production of additional evidence, the court concluded that the respective evidence was at all times in the possession of the taxpayer and to allow it at this stage would be prejudicial to the tax authorities.
- The ruling reflects the importance of proper recordkeeping and ensuring that an objection meets the conditions set out in the law.
Source EY
