Why ADR?
- Promotes a shift from enforcement to trust, collaboration, and facilitation.
- Reduces delays associated with court and tribunal processes.
- Cost-effective compared to litigation.
- Confidential process that protects sensitive taxpayer information.
- Conducted on a “without prejudice” basis, ensuring openness in discussions.
- Preserves relationships between KRA and taxpayers through dialogue.
- Improves compliance levels as parties are more likely to honour mutually agreed outcomes.
- Addresses uncertainty regarding court or tribunal outcomes for both parties.
- Supports the principles of the Kenyan Constitution, which encourages the use of ADR in resolving disputes.
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