The Judicial Service Commission has said the membership of the Tax Appeals Tribunal is in line with the Tax Appeals Tribunal Act No 7 of 2022.
JSC Registrar Winfrida Mokaya said on Thursday the tribunal comprises 20 members in line with provisions of the Act.
She said on June 3, 2022, the Commission appointed nine members of the tribunal consisting four advocates and five non-legal members.
Mokaya said the Act provides that at least five and not more than nine of the members should be Advocates of the High Court.
She said shortly after the appointment, one of the non-legal members resigned on July 8, 2022, and the position was declared vacant five days later.
The position was filled on September 29, 2022.
On April 6, 2023, she said the JSC appointed another 12 members of the Tribunal.
The new appointees included five advocates and seven non-legal members.
On May 10, 2023, the Commission received the resignation of one of the legal members appointed in 2022.
Mokaya said the resignation of he member followed his appointment to the National Police Service Commission by President William Ruto via a Gazette notice dated May 8, 2023.
This brought the number of members of the Tax Appeals Tribunal to 20 as per the 2022 Act.
The number was confirmed by Communications Advisor to the Chief Justice Michael Mumo in communication with the Star.
The Tax Appeals Tribunal (Amendment) Act No 7 of 2022 provides that Tribunal membership shall consist of a chairperson and not less than 15 persons and not more than 20 persons.