Chelal Limited v Commissioner of Domestic Taxes (Appeal 142 of 2017) [2019] KETAT 1 (KLR) (17 December 2019) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 1
- Citation
- [2019] KETAT 1 (KLR)
- Decided
- 17 December 2019
The Tribunal finds that the Respondent did not rely on incomplete records and that the items supplied by the Appellant are not zero rated for VAT purposes.
Facts
The Appellant, Chelal Limited, was served with a notice of intention to audit for the years 2013 and 2014. The Respondent, Commissioner of Domestic Taxes, conducted an audit focusing on verification of sales and purchases in accounts and VAT returns. The Appellant requested a delay in the audit, which was accepted by the Respondent.
Issues
- Whether the Respondent relied on incomplete records during the audit exercise
- Whether river stand, sand stone are zero rated items
- Whether the Appellant complied with the procedure for making amendment to its returns
Reasoning
The Tribunal determined that the Appellant failed to comply with the Respondent's request for records, and thus the Respondent was justified in relying on the available records. The Tribunal also ruled that river stand and sand stone are not zero rated items under the VAT Act.
Outcome
Affirmed the assessment
Authorities cited
Legislation (2)
- Tax Procedures Act, 2015
- Income Tax Act
Cases cited (1)
- Cape Brandy Syndicate v Inland Revenue Commissioners (1920) 1 KB 64
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