NAIROBI, Kenya, Jan 9 – A Nairobi-based professional has moved to the High Court to challenge the Kenya Revenue Authority’s (KRA) use of agency notices to recover tax, arguing that the practice violates constitutional rights and exceeds powers granted under the law.
In a petition filed at the Milimani Law Courts, Dr Magare Gikenyi is contesting the application of Section 56 of the Tax Procedures Act, which allows KRA to appoint third parties such as banks as agents to recover disputed tax directly from taxpayers’ accounts.
The petitioner argues that the provision, as applied by KRA, permits enforcement actions before taxpayers are accorded a fair hearing or allowed to exhaust dispute resolution mechanisms provided under the law.
He contends that the move undermines constitutional guarantees on fair administrative action, access to justice and protection of property.
Dr Gikenyi is seeking court orders to restrain KRA from issuing agency notices before the conclusion of objection and appeal processes, and to declare parts of Section 56 unconstitutional to the extent that they allow enforcement without due process.
The petition names KRA, the Attorney-General and other state agencies as respondents. The case adds to a growing number of legal challenges questioning the taxman’s enforcement powers, particularly as KRA intensifies revenue collection amid pressure to meet government targets.
