Requirements of a Tax Demand Notice

Geothermal Development Company Limited V Attorney General & 4 Others High Court at Nairobi Constitutional and Human Rights Division Petition No.352 of 2012 D.S. Majanja. J March 18, 2013 The petitioner brought a petition before the High Court challenging the process in which Kenya Revenue Authority demanded tax and its subsequent enforcement. The petitioner submitted that the tax demand notice did not satisfy the requirements of a proper notice consistent with article 47 (1) of the constitution thereby infringing its right of fair administrative action...