By Donald Kogai
To safeguard taxpayers during the COVID-19
pandemic, Kenya Revenue Authority (KRA)
continued establishing measures to support
taxpayer access to all essential services online.
To this end, KRA has introduced online
Alternative Dispute Resolution (ADR) sessions.
The ADR sessions can now be held,
uninterrupted through virtual facilities.
The facilities bring together the taxpayer, the
assessing Commissioner and a facilitator who
chairs the session as would happen in a face to
face ADR session.
This means that taxpayers with disputes can
still be heard and get solutions without
physically attending ADR sessions.
The online session is cost effective and
convenient to taxpayers as it covers a larger
geographical area with the option of multiple
individuals at different locations dialling in.
The Deputy Commissioner for Tax Dispute
Resolution Ms. Rispah Simiyu observed that,
“KRA can now connect with taxpayers and their
agents from the comfort of their offices or
homes through video/teleconferencing
technology applications such as Zoom, Skype
or Google hangouts to ensure business
continuity, whilst keeping the safety and
security of these platforms in mind.”
Ms Simiyu further observed that “KRA has not
been left behind in the use of technology as a
business continuity model.
We encourage parties with tax disputes, i.e.
assessing Commissioners and taxpayers
together with their agents to continue engaging
virtually under the ADR framework.
ADR is cost effective, presents an opportunity
for faster resolution of tax disputes, improves
compliance and preserves the relationship
between the disputants”
ADR was rolled out in June 2015 to
complement litigation by providing amicable
and timely settlement of tax disputes.
Since its roll-out, ADR has seen an increase in
efficient and amicable settlement of disputes.
The 2018/2019 financial year saw the sharpest
spike in ADR applications where 502
applications were received.
Of the 502 applications received, 237 cases
with a revenue yield of Kshs8.102 billion were
This was a phenomenal improvement
compared to the 2017/18 Financial Year where
90 cases were resolved with a revenue yield of
Kshs 3 billion.
An analysis of the number of resolved cases in
the two financial years indicates an increase of
147 cases, which translates into a 263 per cent
Apart from the number of cases, the resulting
revenue implication has been equally
A revenue increase from Kshs 3 billion in
2017/2018 Financial Year to Kshs 8.102 billion
in 2018/2019 Financial Year is definitely no
The increase in the number of applications and
resolution rate indicates that ADR has
increasingly gained acceptance, traction and
public confidence thereby becoming a preferred
avenue for tax dispute resolution.