By Erestinah Jane, July 10, 2026
The Tax Appeals Tribunal has dismissed a preliminary objection filed by the Kenya Revenue Authority (KRA) and its Commissioner, ruling that the tax authority failed to prove that the tribunal lacked the legal jurisdiction to hear and determine the matter.
In a ruling delivered by Tribunal Chairperson Liz Lenjo, the tribunal held that KRA had not presented sufficient legal grounds to warrant the dismissal of the case on jurisdictional grounds, clearing the way for the substantive dispute to proceed to a full hearing.
While delivering the decision, the tribunal stated that KRA and its Commissioner had failed to satisfy the legal threshold required to challenge the tribunal’s authority.
“The KRA and its Commissioner have failed to prove beyond doubt that this Tribunal lacks jurisdiction to hear and determine the matter,” the tribunal, chaired by Liz Lenjo, ruled.
The tribunal observed that issues relating to jurisdiction are fundamental in any legal proceedings because they determine whether a court or tribunal has the authority to hear a dispute. However, it noted that such objections must be supported by clear legal and factual arguments capable of demonstrating that the matter falls outside the tribunal’s statutory mandate.
By rejecting the preliminary objection, the tribunal affirmed that it is properly seized of the dispute and can proceed to hear the case on its merits. The ruling means that both parties will now have an opportunity to present evidence, witness testimony where necessary, and detailed legal submissions before a final determination is made.
The decision represents an important procedural victory for the taxpayer, who had opposed KRA’s attempt to have the matter struck out before a full hearing. It also reinforces the principle that jurisdictional objections must be convincingly established and cannot succeed on mere assertions.
The Tax Appeals Tribunal, established under the Tax Appeals Tribunal Act, serves as the primary forum for resolving disputes between taxpayers and the Kenya Revenue Authority before matters proceed to the High Court on appeal.
Following the ruling, the case will now move to the substantive hearing stage, where the tribunal will consider the merits of the tax dispute before delivering its final judgment.
