Nairobi, July 15 -- The Tax Appeals Tribunal has barred the Kenya Revenue Authority (KRA) from reopening tax assessment files older than five years without proof of fraud, handing Coca-Cola bottler Almasi Bottlers a partial victory in a Sh34.2 million excise duty dispute.

At the same time, the tribunal affirmed the taxman's authority to enforce inflation-adjusted excise rates after court orders suspending them were lifted.

In its ruling on the statutory limits governing tax audits, the tribunal stated that KRA could not demand records or issue assessments beyond the five-year limitation period unless it pleads and proves fraud, wilful neglect or tax evasion.

The findings emerged from a tax dispute that started after KRA conducted a phy...