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?
🚨🇺🇸🇮🇷 BREAKING: Trump announces he is considering "winding down our great military efforts in the Middle East with respect to the Terrorist Regime of Iran"
Here are Trump's achievements in Iran, thus far:
✅ Iranian missiles still raining down
✅ Iranian nuclear program still strong
✅ Iranian government still in place
✅ Replaced Khamenei with Khamenei
✅ Iran's SNSC now led by hardliner Jalili
✅ Strait of Hormuz fully controlled by Iran
✅ U.S. Air Force & Navy exposed as paper tiger
✅ U.S. bases still getting obliterated
✅ Yemen's Red Sea faces imminent shutdown
✅ Iranians of all political stripes are unified
✅ Israel still getting raped by Iranian missiles
✅ U.S. & NATO partial withdrawal from U.S. bases
✅ Several U.S. Air Force jets blown up
✅ U.S. financial assets blown up across gulf
✅ Oil prices hit $119 and are still rising
✅ Gas prices up 26% and are still rising
✅ F-35 stealth jet struck for first time in combat
✅ 13 U.S. soldiers killed and 240+ injured
✅ Trump's poll numbers reached record low
✅ Air defenses across the gulf completely gone
✅ 10% of MQ-9 Reaper Drone fleet destroyed
✅ 3-4 AN-TYP 2 radars for THAAD systems gone
✅ $1+ Billion early warning radar destroyed in Qatar
✅ U.S. Navy 5th fleet command HQ gone in Bahrain
✅ USS Ford caught on fire & departed for Greece
✅ USS Lincoln was struck and fled 1000KM away
@realDonaldTrump I know you won't read this but you are just a little child developing his brian in a way a parent can shape the future you'll have, that's Israel to you. In 10 years or even 5 years who will trust your word on shit or even your family. Just a child being played by grown ass men
@VladTheInflator And these mofvckerz support it.
What da fvck is wrong with these people?!
This is fvckin' wrong on so many levels... politically or even religiously.
Misery loves company
Announce your good news online
Ujue people love you only when they know you are unhappy like them
Jaribu sharing a blessing mtandaoni. Utajua ni Mungu na Mamako ONLY, hukupenda
Know that. Know PEACE