3rd December 2022

Prof. Ojienda loses tax compliance certificate case at Appeals Court

Court of Appeal Judges on Wednesday overturned a High Court order compelling the Kenya Revenue Authority (KRA) to issue Prof  Ojienda a Tax Compliant Certificate (TCC).

If granted, the order would have obligated the Law Society of Kenya to process Prof. Ojienda’s nomination to contest for the Judicial Service Commission elections without the certificate.

However, KRA in December 2018 appealed the High Court’s ruling to grant Ojienda a tax compliance certificate over a pending KSh 444 million tax bill.

Appellate judges Martha Koome, A.K. Murgor and S. ole Kantai in the Wednesday ruling said they are satisfied with the procedure followed by KRA

 “We, therefore, grant a stay of execution of the ruling delivered on 4th December 2018 in Nairobi High Court Constitutional Petition No. 418 of 2018 and any consequential orders pending determination of the applicant’s intended appeal.”

The Court of Appeal ruled in favor of KRA, stating that, “compelling KRA to issue a Tax Compliance Certificate to Prof. Ojienda without checking compliance according to the laid down procedure, will contravene provisions of the Tax Procedures Act and the Constitution.”

Further, thee Court of Appeal was satisfied that if the orders of the High Court are not stayed, KRA will be compelled to issue a TCC without it first being established whether it would be contrary to the laid down procedure required by law.