Abstract

Kenya Revenue Authority is the sole revenue collection agency for the government with the principle mandate established under its enabling Act, Kenya Revenue Authority Act, No. 2 of 1995. In the discharge of its mandate, the Authority is confronted with various disputes which arise between itself and the large body of taxpayers. These disputes tie in huge amount of revenue which ultimately affect government ability to perform its functions. In this regard, governance of the
disputes has become a key focus within the Authority and various reforms have been implemented in recent years. The general approach is to use cost effective, reliable and objective means of disputes resolution. This paper brings out some of these mechanisms to tax/ customs disputes resolution which are intended to have far reaching effects on the management of the disputes.