9 of 200, s.7., 8 of 2008, s. 6, 10 of 2010, s.6a,b,c., A 57 of 2012, s.4. 

127E. (1) The Minister shall, by order published in the Gazette, establish an Appeals Tribunal for the purposes of hearing appeals on disputes arising from the decisions of the Commissioner or a person authorised by him, or the proper officer.

(2) The Tribunal shall consist of a chairman and not less than four but not more than six members who shall be appointed by the Minister and who shall hold office for such period and upon such terms and conditions as the Minister may determine.

(3) The quorum for a meeting of the Tribunal shall be the chairman and two other members.

(4) All matters before the Tribunal shall, in the event of a difference of opinion, be decided by the votes of the majority of the members thereof.

(5) A person shall cease to be a member of the Tribunal if the person –

(a) resigns from office by notice in writing addressed to the Minister;

(b) becomes an employee of the Kenya Revenue Authority;

(c) is absent from three consecutive sittings of the Tribunal without written notification to the Chairman;

(d) is adjudged bankrupt by a court of competent jurisdiction;

(e) is convicted of an offence under any tax law or of a criminal offence;

(f) is unable to perform the duties of the office by reason of physical or mental infirmity; or

(g) conducts himself in a manner which is inconsistent with continued membership in the Tribunal.