ASL Packaging Limited v Commissioner of Domestic Taxes (Tax Appeal 555 of 2020) [2021] KETAT 21 (KLR) (15 December 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 21
- Citation
- [2021] KETAT 21 (KLR)
- Decided
- 15 December 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a VAT assessment
Holding
The Tribunal upheld the Respondent's decision to disallow the input VAT.
Facts
The Appellant ASL Packaging Limited claimed input VAT on invoices from KPLC (Kenya Power and Light Company) for the period January 2018 to May 2018. The Respondent, Commissioner of Domestic Taxes, disallowed the input VAT. The Appellant appealed the decision.
Issues
- Whether the Respondent erred in fact and in law in disallowing the input VAT amounting to Kshs. 804,701.05 for the period January 2018 to May 2018.
Reasoning
The Tribunal found that the Appellant had not provided the required documentation for the input VAT claims, as per Section 17(3) of the VAT Act 2013. The Appellant's acquisition of ASL Limited did not exempt it from the requirement to hold the necessary documentation.
Outcome
Affirmed
Authorities cited
Legislation (1)
- VAT Act 2013
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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