Ngurumani Traders Limited v Commissioner of Investigation and Enforcement (Appeal 125 of 2017) [2019] KETAT 21 (KLR) (17 December 2019) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 21
- Citation
- [2019] KETAT 21 (KLR)
- Decided
- 17 December 2019
The preliminary objection is not valid as the Appellant failed to submit documents in support of its objection as required by section 51 (3) of the Tax Procedures Act, 2015.
Facts
The Appellant, Ngurumani Traders Ltd, was called for a meeting regarding its tax affairs. The Respondent, Commissioner of Investigation and Enforcement, issued notices requesting the Appellant to provide records and documents for tax assessment. The Appellant raised objections to the assessment and filed a preliminary objection.
Issues
- Whether the Appellant’s preliminary objection dated 12th September 2017 is valid
- Whether the Appellant’s objection was valid
- Whether the Respondent’s assessment of the Appellant’s tax affairs is proper
- Whether the Tribunal can grant the prayers sought by the Appellant
Reasoning
The court ruled that the Appellant’s objection was not valid due to non-compliance with the mandatory requirements of section 51 (3) of the Tax Procedures Act, 2015, which requires the objection to state precisely the grounds of objection, the amendments required to be made to correct the decision, and the reasons for the amendments.
Outcome
The appeal is dismissed.
Orders
- The preliminary objection is dismissed
- The Appellant’s objection is deemed invalid
Authorities cited
Legislation (1)
- Tax Procedures Act, 2015
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