Assessments Must Be Made Within the Statutory Five-Year Period

“parliament or the drafter did not intend to extend the powers and duties of the Respondent[KRA] to carry out an in-depth audit after the lapse of five years provided for. It is important to note that Parliament did not provide the timelines in vain. There was a reason that informed the legislature to cap the time limits that the Respondent is expected to execute its mandate. The efforts of the Respondent were statutorily time barred as one looks at the quoted relevant Section of the law.”