Activists challenge KRA on burden of tax proof

Four activists led by Nakuru-based surgeon Magare Gikenyi, have filed a court case challenging how KRA pursues tax defaulters. [File, Standard]

Four activists led by Nakuru-based surgeon Magare Gikenyi have filed a court case challenging how the Kenya Revenue Authority (KRA) pursues tax defaulters.

In what they describe as a strategy built on falsehoods, Dr Magare, Philemon Abuga, Dishon Keroti, and Stanley Mageto argued in their High Court case that KRA should prove the amount a defaulter owes, rather than placing the burden on the taxpayer.

They took issue with Section 56 (1) of the Tax Procedures Act, 2015, which requires a taxpayer to prove a tax decision is incorrect.

In the case before High Court Judge Bahati Mwamuye, the four argued that the law gives KRA a blank cheque to exaggerate figures owed.

“Article 50 of the constitution requires that everyone is presumed to be innocent until proven otherwise. That it’s irrational and unconstitutional for the taxing body (KRA) to assume that the tax assessment made before objection is correct and that it’s the work of the tax-payer to show otherwise. Instead, the burden of proving that the assessment made is correct or not correct (ratio decidendi) ought to be at the door of the taxing body (KRA),” court papers read in part.

Magare argued that allowing KRA to demand any amount, including an incorrect figure, has opened doors for blackmail and bribery.

He said that anyone targeted by the government can be a victim as KRA will only need to dangle a figure to bait the person.

At the same time,  he said that sometimes when one is sent the astronomical figures, he or she will look for avenues to clear the same through kick backs. The surgeon also told the court that the law also presumes a defaulter is guilty even before he or she is heard. 

Justice Mwamuye directed that KRA, the Attorney General and Parliament be served with the court papers. The case will be heard on February 10, 2026. [Kamau Muthoni]