Lelesiit v Commissioner of Domestic Taxes (Appeal 256 of 2019) [2021] KETAT 166 (KLR) (3 December 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 166
- Citation
- [2021] KETAT 166 (KLR)
- Decided
- 3 December 2021
The Tribunal finds that the Respondent did not err in law and fact by raising the income tax assessment for the year 2018 and the VAT assessment for December 2018.
Facts
The Appellant, Simon Eteni Lelesiit, was employed by the Samburu County Government. The Respondent, Commissioner of Domestic Taxes, issued additional assessments for income tax and VAT on the Appellant's individual PIN based on payments made by Samburu County to businesses owned by the Appellant.
Issues
- Whether the Respondent erred in law and fact by raising the income tax assessment for the year 2018.
- Whether the Respondent erred in law and fact by forcefully registering the Appellant for VAT.
- Whether the Respondent erred in law and fact by raising a VAT assessment on the Appellant for the month of December 2018.
Reasoning
The Tribunal notes that the Respondent treated the Appellant's business registered in his individual PIN as income from the business and charged tax on the same in absence of proof to the contrary. The Tribunal relies on Section 30 of the TAT Act 2013 and Section 59 of the TPA on Production of Records to find that the Appellant failed to provide sufficient records to support his assertions.
Outcome
Affirmed
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