Section 50

Objections (TPA 2nd Sch Para 18)

(1) A person who disputes an assessment made by the Commissioner under section 45or 46 may, by notice in writing to the Commissioner, object to the assessment. 

(2) A notice given under subsection (1) shall not be a valid notice of objection unless - 

• (a) it states precisely the grounds of objection to the assessment; and 
• (b) it is received by the Commissioner within thirty days after the date of service of the notice of assessment: 
• Provided that if the Commissioner is satisfied that owing to absence from Kenya, sickness or other reasonable cause, the person objecting to the assessment was prevented from giving the notice within that period and there has been no unreasonable delay on his part, the Commissioner may, upon application by the person objecting, admit the notice after the expiry of that period and the admitted notice shall be a valid notice of objection. 

(3) Where notice of an objection has been received under this section, the Commissioner shall, within thirty days– (a) amend the assessment in accordance with the objection; (b) amend the assessment in the light of the objection according to the best of his judgment; or (c) refuse to amend the assessment. 

(4) Where the Commissioner, in respect of an objection under this section, either– 

• (a) agrees to amend the assessment in accordance with the objection; or
• (b) proposes to amend the assessment in the light of the objection and the person objecting agrees with the Commissioner on the proposed amendment, the assessment shall be amended accordingly and the Commissioner shall, within fifteen days, cause a notice setting out the amendment and the amount of tax payable to be served on that person. 

(5) Where the Commissioner, upon consideration of an objection under this section –

• (a) proposes to amend the assessment in the light of the objection and the person objecting does not agree with the Commissioner as to the proposed amendment, the assessment shall be amended as proposed by the Commissioner who shall, within fifteen days, cause a notice setting out the amendment and the amount of the tax payable to be served on that person; or 
• (b) refuses to amend the assessment, he shall, within fifteen days, cause a notice confirming the assessment to be served on that person. 

(6) A person’s objection to an amended assessment under this section shall be limited to the alterations or additions made in it. 

(7) Where the Commissioner fails to communicate the decision on a person’s objection within sixty days of the receipt of the objection, the Commissioner shall be deemed to have agreed to amend the assessment in accordance with the objection.


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