Tax procedures act section 44 and 60 grants powers to KRA to search premises and sieze goods, documents and storage devices. These powers were challenged in a high court ruling in May 2018 in a case pitting Dr Robert Ayisi vs KRA. The presiding judge ruled that the above said sections of the tax procedures act violated of Article 31 (b) of Constitution, “which guarantees people’s right not to have their possessions seized.” Justice Odunga also declared unconstitutional sections of the law that sought to waive the rights of individuals or organisations that are bound by contractual duty of confidentiality.
The court of appeal sitting in April 2020 nullified this earlier decision on grounds that it denying KRA such mandate would frustrate the countries revenue targets.