Laser Supplies Limited v Commissioner Income Taxes Department (Tax Appeal 54 of 2017) [2019] KETAT 8 (KLR) (Appeals) (17 December 2019) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 8
- Citation
- [2019] KETAT 8 (KLR)
- Decided
- 17 December 2019
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a tax assessment
Holding
The Appellant cannot claim input VAT after the lapse of six (6) months as per section 17(2) of the VAT Act, 2013.
Facts
The Appellant, Laser Supplies Limited, filed tax returns in November 2015. The Respondent, Commissioner of Income Taxes Department, conducted an audit and assessed a tax of Kshs. 146,357,439. The Appellant raised objections and filed an appeal.
Issues
- Whether the Appellant can claim input VAT after the lapse of six (6) months?
Reasoning
The Tribunal interpreted section 17(2) of the VAT Act, 2013, which states that input tax shall be allowable for a deduction within six months after the end of the tax period in which the supply or importation occurred. The Appellant's claim was beyond this timeframe.
Outcome
Affirmed
Authorities cited
Legislation (2)
- VAT Act, 2013
- Tax Procedures Act, 2015
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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