Otieno Odongo & Partners Ltd v Commissioner of Domestic Taxes (Appeal 290 of 2019) [2021] KETAT 164 (KLR) (4 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 164
- Citation
- [2021] KETAT 164 (KLR)
- Decided
- 4 June 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a Notice of Assessment
Holding
The Appellant’s appeal is dismissed. The Respondent’s assessments are upheld.
Facts
The Respondent conducted investigations into the business operations of the Appellant and its directors, revealing discrepancies. The Respondent issued a notice of assessment for the years 2012-2016, which the Appellant contested and appealed.
Issues
- Whether the Respondent erred in law and fact in its assessment of PAYE for the years 2012 to 2016
- Whether the Respondent erred in law and fact in its assessment of Corporation tax for the years 2012 to 2016
- Whether the Respondent erred in law and fact in its assessment of VAT for the years 2012 to 2016
- Whether the Respondent erred in law and fact in its assessment of the Appellant’s directors for the years 2012 to 2016
Reasoning
The Appellant’s objections were not considered by the Respondent, and the banking method used for income estimation was deemed appropriate. The Appellant’s claims regarding the self-assessment returns and other issues were not supported.
Outcome
Appeal dismissed
Authorities cited
Legislation (3)
- Tax Procedures Act (TPA)
- Companies Act
- Kenya Revenue Authority 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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