Learn About ADR

About ADR

What is Alternative Dispute Resolution (ADR)?

It is an alternative method of handling tax disputes outside the;


  • Judicial process (Courts of law)
  • Quasi-Judicial Process Tax Appeals Tribunal (TAT)


It is a mechanism that expedites the resolution of tax disputes.


Parties to an ADR Process;

  • Taxpayer
  • Commissioner
  • Facilitator


Role of Parties

  • Uphold and maintain decorum, and confidentiality.
  • Participate in all discussions fairly and diligently.
  • Make full disclosure of material facts relevant to the Tax dispute.
  • Attend all scheduled meetings.
  • Strictly adhere to the agreed timelines.


Applying for ADR

Fill the ADR application form and submit the completed form and attachments to the Tax Dispute Resolution office at Ushuru Pension Towers, Block B, 7th Floor, P .O. Box 48240 - 00100 Nairobi.