The High Court delivered a landmark ruling that tightened the requirements for contesting tax bills issued by the Kenya Revenue Authority (KRA). In its recent decision, the court held that taxpayers who want to challenge KRA tax assessments must present clear evidence showing why the assessments are incorrect. The court reached this outcome after KRA’s Commissioner of Domestic Taxes lodged an appeal involving a business case. The appeal overturned an earlier decision by the Tax Appeals Tribunal, which had ruled in favor of the company. The dispute began when the tax authority carried out a desk audit of the company’s Income Tax and VAT returns covering the period from 2017 to 2020.