Katsran Motors Limited v Commissioner of Domestic Taxes (Appeal 13 of 2018) [2021] KETAT 148 (KLR) (28 May 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 148
- Citation
- [2021] KETAT 148 (KLR)
- Decided
- 28 May 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a tax assessment
Holding
The Tribunal found that the Appellant should have accounted for the output VAT in August 2016, the time of supply of the trucks.
Facts
The Appellant sold five trucks to Dittman Construction Ltd in August 2016, which were not declared in the VAT return. The Respondent assessed VAT on the supply.
Issues
- Whether the Respondent erred in law and in fact by raising an additional VAT assessment on the Appellant in respect of the sale of the five tipper trucks to Dittman Construction Ltd in August 2016.
Reasoning
The sale of the trucks was a taxable supply under Section 5(1)(a) of the VAT Act, 2013, and the time of supply was August 2016. The assessment was issued within the five-year limit.
Outcome
Affirmed the assessment
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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