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When a Private Ruling Becomes Binding — What Taxpayers Should Know

When a Private Ruling Becomes Binding — What Taxpayers Should Know

by Auditor | Dec 15, 2025 | Aura & Company Audit Firm

Under the Tax Procedures Act, 2015 (TPA), a taxpayer may apply to KRA for a private ruling. A private ruling is a written determination that explains how tax law applies to a specific transaction or set of facts. To obtain a valid ruling, the taxpayer must submit a...

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