The Kenya Revenue Authority (KRA) has filed a Notice of Appeal against the judgement of the High Court in Nairobi delivered on 23rd May 2022 that issued inter alia a declaration that Section 107 of the Tax Procedures Act is unconstitutional.
Section 107 of the Tax Procedures Act allows KRA to prosecute tax offenses in consultation with the Office of the Director of Public Prosecution.
The KRA maintains the position that the declaration contradicts Article 157(12) of the Constitution which allows Parliament to enact legislation conferring powers of prosecution on authorities other than the Director of Public Prosecution.
The grounds of appeal will be presented before the Court of Appeal for its consideration.
Commissioner Legal Services and Board Coordination