THE LAW

Section  31(1)

Subject to this section, the Commissioner may amend an assessment (referred to in this section as the "original assessment") by making alterations or additions, from the available information and to the best of the Commissioner's judgement, to the original assessment of a Appellant for a reporting period to ensure that-

ANALYSIS

The Tax Procedures Act in granting the KRA powers to assess taxpayers does not specify the methods that may be used instead the law provides that the best judgment must be exercised.

In Digital Box Ltd v Commissioner of Investigation & Enforcement (2019) eKLR the Tribunal held that the KRA is allowed to use any information that is available to it and use the best of his or her judgement in making the assessment.

Oliver Merrick Fowler & another v Kenya Revenue Authority [2022] eKLR quoted with authority the case of Saima Khalid vs The Commissioner for Her Majesty's Revenue and Customs- App...