Transmar Limited v Commissioner of Domestic Taxes (Appeal 379 of 2019) [2021] KETAT 169 (KLR) (30 July 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 169
- Citation
- [2021] KETAT 169 (KLR)
- Decided
- 30 July 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a default assessment
Holding
The Tribunal finds that the Appellant is responsible for providing the details used for registration and cannot blame the Respondent for not being able to access its iTax.
Facts
The Appellant, Transmar Limited, was assessed by the Respondent, Commissioner of Domestic Taxes, for VAT and income tax. The Appellant filed an objection and later appealed the assessment.
Issues
- Whether the Appellant was unable to file returns due to lack of access to email, iTax password, or postal services.
- Whether the Appellant's PIN was suspended by KRA.
- Whether the Appellant was notified of KRA assessments.
- Whether the Respondent considered purchases while computing VAT amount payable.
Reasoning
The Tribunal ruled that the Appellant's inability to access its iTax was its own responsibility and not the Respondent's fault. The Appellant's PIN suspension was not substantiated.
Outcome
Affirmed the assessment
Authorities cited
Legislation (3)
- Tax Procedures Act, 2015
- Value Added Tax Act, 2013
- Income Tax 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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