Learn About ADR
What is Alternative Dispute Resolution (ADR)?
ADR is an alternative method of resolving tax disputes outside the conventional:
- Judicial process (Courts of law)
- Quasi-judicial process, including the Tax Appeals Tribunal (TAT)
It provides a facilitative mechanism that expedites the resolution and management of tax disputes.
Parties to an ADR Process
- Taxpayer
- Commissioner
- Facilitator
Role of Parties
- Maintain decorum and uphold confidentiality.
- Participate in all discussions fairly, openly, and diligently.
- Make full disclosure of all material facts relevant to the tax dispute.
- Attend all scheduled ADR meetings.
- Adhere strictly to the agreed timelines.
Applying for ADR
The taxpayer is required to submit a duly completed ADR application form together with all supporting documents.
Submit the completed form and attachments to the Tax Dispute Resolution Office, Ushuru Pension Towers, Block B, 7th Floor, P.O. Box 48240 – 00100, Nairobi.
