--> -->

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.
  • Cost-effective
  • Confidential
  • 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