Stan Amisi

[Julians Amboko @AmbokoJH]

Should the taxpayer still bear the burden of proof in instances where a tax dispute with the Revenue Authority is based in pre-populated & third party data?

In my submission before the National Assembly's Finance & Planning Committee on behalf of the Tax Research Centre at @StrathU, I argue that Finance Bill 2026's proposals seeking to anchor Incomes & Expenses Validation in law will be incomplete if they do not include a proposal for the the Revenue Authority being saddled with the burden of proof in such instances.

Here's why:

· Finance Bill 2026 proposes to amend Sec75 of the Tax Procedures Act to provide that the Revenue Authority may use technology to pre-populate tax returns on behalf of a person required to submit or lodge a tax return

· Finance Bill 2026 further proposes that a person required to submit or lodge a tax return may rely on pre-populated return generated by the Revenue Authority to file their return

· Finance Bill 2026 proposes to amend Sec112 to provide that the Cabinet Secretary of the National Treasury may make Regulations for the procedure for the submission or lodging of returns based on pre-populated tax returns generated by the Revenue Authority

Here's where the problem is:

· In all this, Sec56(1) which provides that "In any proceedings, the burden shall be on the taxpayer to prove that a tax decision is incorrect" remains unchanged

· Sec56(1) is predicated on the fact that Kenya has been running on a self-assessment based regime & the data upon which tax disputes emerges was held by the taxpayer

· With Incomes & Expenses Validation & the onset of a Dual Assessment regime in Kenya, taxpayers are now exposed not just to errors of judgement & data on their part, but also errors of technology & transmission which are out of their control

· Can we really still have the burden of proof lying exclusively with the taxpayer in an environment where tax compliance has shifted from a function of record keeping to one where system integration reliability is now a key factor?

[Julians Amboko @AmbokoJH]

For the fifth time, we are headed for some pretty long debate with the National Assembly Finance & Planning Committee on Sec42 of the Tax Procedures Act & the constraints on KRA with regard to issuance of agency notices.

National Treasury CS, John Mbadi, argues that presently, the law barring KRA from enforcement pending an appeal is "very unfair" to the Exchequer.

This will be a long one.

[Stan Amisi @AmisiStan]

@MwangoCapital @bankelele

[💥Texas Girl💥 @Ilegvm]

Generational differences summed up 😂

#GenLaughs

[Stan Amisi @AmisiStan]

@RUBiSKenya_ why does Chavakali have an inop fuel card machine for over a week…?

[Stan Amisi @AmisiStan]

@KenyaPower the mypower is not working

[Stan Amisi @AmisiStan]

@TotalEnergiesKE card not working at south c station… disappointing

[Stan Amisi @AmisiStan]

@NationAfrica And the editors at nation let this go out🤦🏾‍♂️… kweli kizungu sio chetu

[Stan Amisi @AmisiStan]

@nyabinghidread 🤣🤣🤣

[Vincent Chabbaga @TheDonVince]

We need to fabricate steel in Spain ? I weep for Africa 😢

[Dan Aceda @danaceda]

The Governor of Nakuru has transformed the Healthcare system of Nakuru so much that when the time came for her to have a baby she flew to America to have the baby there in the bottom up transformation of healthcare under this administration.

[E U G E N E @lusenakaeugene1]

Good job Julians

[AFC Leopards @AFCLeopards]

🕺🕺 MATCHDAY MOOD

@AFCLeopards 🆚️ Nairobi City Stars

@betikaKe @azamtvtz

#𝙊𝙪𝙧𝙨𝙁𝙤𝙧𝙚𝙫𝙚𝙧 #𝙄𝙉𝙂𝙒𝙀 ht#𝙄𝙉𝙂𝙒𝙀 http

[Eric Muriuki @Benign_Overlord]

Quacks everywhere pretending to be data protection experts! If data belongs to a person, surely how do you purport to protect that data from the very person who owns it? I'd like to know who heads your legal department.

[Wolf of X @WolfofX]

Ever wanted to see the world in a whole new way..? This thread on cool maps is here to blow your mind

1. An Interesting Fact About Russia and USA

[Stan Amisi @AmisiStan]

@ItsChanzu @TweetHelperBot download

[Omwamba 🇰🇪 @omwambaKE]

Mercy Tarus made a Very Powerful Statement on Citizen TV last night,

"When they want to tax us, they talk about Singapore, but when we ask for accountability, they mention Sudan"

THIS SHOULD BE TRENDING!