About ADR – KRA
Stands for tax dispute resolution previously referred to as alternative dispute resolution ADR. TDR is an additional and/or alternative means of resolving tax disputes outside the judicial and quasi-judicial process
Its Voluntary, participatory and mediation process as no party imposes a decision
ADR is anchored in the law under;
- constitution of kenya, 2010 article 159 (2) (c)
- revenue statutes
- the tax appeal tribunal act -tata (sec. 28)
- tax procedure act clause 55 (tax procedure act, section 55)