Kenya High Court holds that administration and enforcement of betting tax should be in accordance with the Tax Procedures Act

In this case, the Kenya Revenue Authority (KRA) declined a request to offset a security deposit against the betting tax and proceeded to issue a demand notice and agency notices.

The interplay of the various legislations governing taxes or levies that are collected by the KRA and subject to the Tax Procedures Act (TPA) has not been clear to taxpayers in certain instances, hence resulting in varied opinions.

The ruling addresses an important interplay between the various legislations that levy t…