Nairobi, Jan. 26 -- The administrative decision by the Kenya Revenue Authority (KRA) to suspend 'Nil' filing of returns amounts to a brazen cocktail of illegality, irrationality and impropriety all rolled in one odious basket to taxpayers.

Our tax system is based on the principle of self-assessment under section 28 of Tax Procedures Act (TPA). This right is unfettered under the law, only subject to accounting periods mapped at the point of registration.

Invariably, the commissioner may assess any taxpayer based on information available without being bound by tax return so submitted. This implies any decision must flow from a pre-existent return.

Nowhere does the TPA give discretion to suspend due date. In any case, the commissioner onl...