Use of Alternative Dispute Resolution (ADR) in Tax and Customs Disputes

The use of Alternative Dispute Resolution (ADR) mechanism in resolving disputes is anchored under Article 159(2) (c) of the Constitution of Kenya 2010. In conformity with this provision, Kenya Revenue Authority (KRA) embraced the use of ADR in resolving Tax and Customs disputes in the year 2015 and has made tremendous steps in this area. Section 55 of the Tax Procedures (TPA) Act, 2015 and Section 28 of the Tax Appeals Tribunal (TAT) Act allow parties to resolve their disputes through ADR and provide the timelines within which the disputes should be resolved.

Thus the use of ADR is not only time and cost effective but also serves to expedite the resolution of tax and customs disputes with KRA while preserving relationships. The process is voluntary, confidential, friendly, and results to a win-win outcome for the parties. Further, the ADR process is absolutely free.

KRA encourages taxpayers with tax and customs disputes to consider the use of ADR as a way of resolving those disputes. The KRA ADR Framework is available on the KRA website (

For further clarification and facilitation, please contact the Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email


Commissioner for Legal Services & Board Coordination


Use of Alternative Dispute Resolution (ADR) in Tax and Customs Disputes