COMMITTEE ON FISCAL STUDIES
CAPACITY BUILDING OF MEMBERS OF THE KENYAN TAX APPEALS TRIBUNAL
DATE: 29TH JAN 2024 T0 1ST FEB 2024
VENUE: ROYAL TULIP: CANAAN, NAIROBI
The Committee on Fiscal Studies (CFS) together with its partner the International Lawyers Project (ILP) trained 25 members of the Kenyan Tax Appeals Tribunal (TAT) on domestic taxation in Nairobi from 29th January to 1st February 2024. The training focused on principles of taxation, income taxation, corporate taxation, customs and excise duty, customs administration, emerging jurisprudence in these areas, statutory interpretation, and judgment writing. The purpose of the training was to advance the technical understanding of members of the TAT in these areas. Three more trainings on advanced taxation are scheduled for March, April and May 2024. Bosire Nyamori and Joan A. Atim led the training and invited industry experts to also share tax practice experiences with the participants.
The figure above illustrates the average scores of the 25 members of the Tax Appeals Tribunal before and after the training on Domestic Taxation with the Committee on Fiscal Studies. As shown, there is a clear improvement in the average scores from the pre-evaluation, which averages around 3.0, to the post-evaluation, which averages closer to 4.25. This indicates a significant enhancement in knowledge or skills related to Domestic Taxation as a result of the training.