A notice of appeal to the Tribunal shall—

1. be in writing;
2. be submitted to the Tribunal within thirty days upon receipt of the decision of the Commissioner.

The appellant shall, within fourteen days from the date of filing the notice of appeal, submit enough copies, as may be advised by the Tribunal, of—

1. memorandum of appeal;
2. statements of facts; and
3. the tax decision.

An extension for appeal may be granted owing to absence from Kenya, or sickness, or other reasonable cause that may have prevented the applicant from filing the notice of appeal or submitting the documents within the 30 day period

An appellant shall serve a copy of the appeal on the Commissioner within two days after giving notice of appeal to the Tribunal.

The appellant shall, unless the Tribunal orders otherwise, be limited to the grounds stated in the appeal to which the decision relates.

The Tribunal shall hear and determine an appeal within ninety days from the date the appeal is filed with the Tribunal.