Alternative Dispute Resolution (ADR)
What is Alternative Dispute Resolution?
It is an alternative method of resolving and managing tax disputes outside the;
- Judicial process (Courts of law)
- Quasi-Judicial Process or Tax Appeals Tribunal (TAT)
Why are the benefits ADR?
- Shift from enforcement to trust and facilitation.
- Delays in the conclusion of cases before courts and tribunals.
- Without Prejudice
- Preserves relationships
- Higher compliance levels as parties are more likely to abide by the negotiated outcome.
- Uncertainty over the outcome of a case for both KRA & the taxpayer.
- The Kenyan Constitution encourages ADR as a principle in coming to a negotiated settlement.
How do I apply for ADR?
You can download the ADR application form from the KRA Website here https://kra.go.ke/en/downloads