Alternative Dispute Resolution 2 with Isaac Isavwa

Tubonge Tax

Listen in as we discuss Alternative Dispute Resolution, episode 2. Listen to the last episode here https://anchor.fm/dashboard/episode/e19uupu

ADR is a voluntary, participatory, and facilitated discussion over a tax dispute between a taxpayer and the Commissioner. It is in the form of facilitated mediation and not arbitration as envisaged in the Arbitration Act, (Chapter 49 Laws of Kenya), as the facilitator has no power to impose any decisions regarding the outcome of the tax dispute. Instead, the parties are facilitated to find a solution to the dispute.

Overall, ADR seeks to enrich the entire dispute resolution process by providing flexibility and timely/early dispute management without the limitations imposed by judicial and quasi-judicial processes as regards technical procedures, untimely decisions, and the rising costs of litigation.

Today, ADR is widely favored over litigation and applied in a number of Tax Revenue Administrations globally with great success. This Framework has been benchmarked against the experiences of these Tax Revenue Administrations.

To learn more https://kra.go.ke/en/individual/alt-dispute-resolution-adr/learn-about-adr/about-adr

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