LE Rustique Limited v Commissioner of Domestic Taxes (Appeal 412 of 2018) [2021] KETAT 112 (KLR) (30 July 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 112
- Citation
- [2021] KETAT 112 (KLR)
- Decided
- 30 July 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a tax decision
Holding
The Appellant's objection notice was allowed as the Respondent did not make an objection decision within 60 days as required by the Tax Procedures Act.
Facts
The Respondent conducted a tax review of the Appellant's restaurant operations from January 2015 to December 2016, leading to an additional assessment of Kshs 22,908,175.49. The Appellant objected to the assessment and subsequently filed an objection on 12th March 2018.
Issues
- Whether the letter dated 21st February 2018 amounted to a notice of assessment
- Whether the Respondent factored in chargeable income as per Sections 15 and 16 of the Income Tax Act
- Whether the Appellant provided the Respondent with all documents for examination
Reasoning
The Appellant argued that the letter dated 21st February 2018 was a notice of assessment, and thus it had two options: admit liability or object. Since the Respondent did not respond within 60 days, the objection notice was allowed.
Outcome
The Appellant's objection notice was allowed.
Orders
- The Appellant's objection notice was allowed.
- The Respondent was ordered to respond to the objection within 60 days as per the Tax Procedures Act.
Authorities cited
Legislation (3)
- Tax Procedures Act, 2015
- Income Tax Act
- Value Added Tax Act
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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