Kaimbaga Enterprises Limited v Commissioner of Investigations and Enforcement (Appeal 37 of 2020) [2021] KETAT 130 (KLR) (Appeals) (18 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 130
- Citation
- [2021] KETAT 130 (KLR)
- Decided
- 18 June 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision of the Commissioner of Investigations and Enforcement
Holding
The Tribunal found the Appellant's notice of objection validly lodged and the Commissioner's decision to invalidate the objection was overturned.
Facts
The Commissioner conducted investigations into Kaimbaga Enterprises Limited's tax affairs from 2013-2018 and issued a tax assessment of Ksh: 4,188,068.74. The company objected to the assessment, but the Commissioner found the objection invalid.
Issues
- Whether the Appellant's notice of objection was validly lodged pursuant to the provisions of Section 51(3) of the Tax Procedures Act.
- Whether the Respondent erred in law and fact in its tax assessment in respect to Corporation tax and VAT.
Reasoning
The Tribunal determined that the Appellant's notice of objection met the requirements of Section 51(3) of the Tax Procedures Act, stating precisely the grounds of objection and the reasons for the amendments.
Outcome
Affirmed
Authorities cited
Legislation (1)
- 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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