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Tax Appeals Tribunal confirms taxpayers' right to offset approved tax overpayments across tax heads

Featured · Tax

Tax Appeals Tribunal confirms taxpayers' right to offset approved tax overpayments across tax heads

Howard Humphreys (East Africa) Limited v Kenya Revenue Authority confirms that approved Overpayment Adjustment Vouchers may offset PAYE and other tax liabilities under section 47 of the Tax Procedures Act.

August 2026 · 9 min read

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