Kenya's DTAA Article 28: States to Aid in Tax Collection, Treating Claims as Domestic Obligations
Article 28 of the Double Taxation Avoidance Agreement (DTAA) between Kenya and another state mandates mutual assistance in tax collection between the contracting states. This includes collecting revenue claims, defined as taxes, interest, penalties, and related costs, from individuals who cannot prevent collection under their state's laws. The requested state must treat these claims as its own for enforcement purposes. However, these claims are not subject to time limits or priority rules of the requested state. Disputes regarding the claims' validity must be resolved in the state where the claim originated. Assistance is not required if it contravenes laws, public policy, or if the requesting state has not exhausted its collection options.
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