Sonlink (Kenya) Company Limited v Commissioner of Domestic Taxes (Appeal 97 of 2019) [2021] KETAT 119 (KLR) (25 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 119
- Citation
- [2021] KETAT 119 (KLR)
- Decided
- 25 June 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision of the Commissioner of Domestic Taxes
Holding
The Appellant's appeal is dismissed. The Respondent's assessment is upheld.
Facts
The Appellant, Sonlink (Kenya) Company Limited, was assessed by the Respondent, Commissioner of Domestic Taxes, for income tax and VAT for the years 2017 and 2018. The Appellant contested the assessment, alleging that the Respondent erred in its assessment by assuming all units sold were sold at a fixed price and by not considering previous audits and other relevant documents.
Issues
- Assuming all units sold were sold at a fixed price
- Not considering previous audits and documents
- Failing to adhere to set timelines
- Not considering different features of tricycles and motorcycles in determining price
Reasoning
The Respondent assessed the Appellant based on the information available and to the best of its judgement, in accordance with the Tax Procedures Act and Income Tax Act. The Appellant's grounds of appeal were not supported by the evidence presented.
Outcome
Appeal dismissed
Authorities cited
Legislation (3)
- Tax Procedures Act
- Income Tax Act
- East Africa Community Customs Management (Duty Remission) Regulations 2008
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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