The Finance Bill, 2024, which units ahead the revenue-raising plan for the following fiscal 12 months beginning July, was tabled within the National Assembly by the Cabinet Secretary for National Treasury Njuguna Ndung’u.

In the proposed adjustments, KRA will reject a taxpayer’s discover of objection in opposition to a tax choice, both for missing related data or not being lodged throughout the legally stipulated time-frame of seven days.

“Section 51 of the Tax Procedures Act is amended—in subsection (4A), by deleting the words ‘the Commissioner may make an objection decision within sixty days after the date on which the notice of objection was lodged’ and substituting therefor the new words “the objection shall be deemed disallowed,” reads the Finance Bill.

Should the National Assembly approve the modification it can pile strain on taxpayers with a dispute with the taxman to shortly put collectively a water-tight discover of objection in opposition to a tax choice.

Section (4A) of the Tax Procedures Act provides the KRA Commissioner 60 days to reject, by way of writing, a discover of objection by a taxpayer that both lacks some data or was lodged outdoors of the stipulated time-frame.