A taxpayer dissatisfied with an objection decision may apply to the Commissioner to resolve the dispute using alternative dispute resolution procedures that may be prescribed by the Minister through regulations.

A taxpayer dissatisfied with the decision of the Commissioner General may, appeal the decision to the Tax Appeals Tribunal. The taxpayer intending to lodge an appeal in TAT shall do so within 30 days after being served with the notice of objection decision.
NB: In this case a taxpayer needs to first pay 30% of the tax assessed or the tax not in dispute, whichever is higher.

A taxpayer dissatisfied with the decision of the Tax Appeals Tribunal may appeal the decision made to High Court within 30 days after being served with a notice of the decision, apply to High Court to review the decision.

An appeal to the High Court may be made on questions of law only and the notice of appeal shall state the question (s) of law that will be raised on the appeal.

A taxpayer dissatisfied with the decision of the High court may, OBJECTION AND APPEAL 3 within 30 days after being served a notice of the decision, appeal the decision to the Court of Appeal.

The Court of appeal shall inquire and determine the appeal expeditiously and shall declare its findings not later than 60 days from the date of filing the appeal.

A taxpayer dissatisfied with the decision of the Court of Appeal may appeal the decision to the Supreme Court.
NB: The Objections and Appeals procedure is provided for under the
• Tax Procedures Code Act 2014;
• East African Community Customs Management Act 2004 (Sections 229 and 230)

The burden of proof is on the tax payer to prove that the assessment is incorrect and for any other tax decision, is on the person objecting to the decision to prove that the decision should have been made differently.