Missing signatures deal blow to trader in Sh207m tax row
The Tax Appeal Tribunal in Kenya dismissed a case by Extramile Company against a Sh207 million tax claim due to the firm's failure to sign its legal documents. The tribunal ruled that unsigned pleadings lack the necessary legal standing to proceed.
Why it matters
This case underscores the importance of procedural compliance and document authentication in high-stakes corporate tax litigation.
The Tax Appeal Tribunal has dismissed an application by a trading firm seeking to block a Sh207 million tax claim by the Kenya Revenue Authority (KRA), citing a failure to present signed documents in support of the case.
Extramile Company, a sugar and cereals dealer, suffered the setback after the tribunal ruled that it could not rely on unsigned pleadings to prosecute its appeal against tax assessments raised by the KRA in 2024.
The tribunal held that signatures are essential in authenticating and validating documents, as they link a legal document to a specific party or its authorised representative.
“It is the finding of the Tribunal that the Appellant herein lacks the locus standi to advance or defend its claims based on the unsigned pleadings, thus void ab initio,” the tribunal ruled.
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