Nairobi, Aug. 10 -- Taxpayers challenging the tax assessment against them by the Kenya Revenue Authority (KRA) now face a higher threshold after the High Court placed the burden on them of ensuring indexed and chronologically matching records to back their claims.

In a high-implication decision, the High Court said that it is not enough for taxpayers to furnish KRA with documents and data challenging an assessment, adding that such data must be indexed and chronologically matched.

"The law does not require the Commissioner to play the role of a forensic accountant. When a taxpayer is asked to explain why their own tax declarations do not add up, the taxpayer must provide clear, specific and indexed reconciliation. Flooding the Kenya Rev...