Basra Buliding and Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal 420 of 2020) [2021] KETAT 36 (KLR) (18 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 36
- Citation
- [2021] KETAT 36 (KLR)
- Decided
- 18 June 2021
The Appeal is dismissed, and the Respondent's confirmed assessment is upheld.
Facts
The Appellant, Basra Building and Construction Company Limited, had not declared all supplies made to Isiolo County Government for the period of 2014 for 2018 in respect of Value Added Tax (VAT) and Income tax. The Respondent, Commissioner of Domestic Taxes, issued a demand for Kshs. 28,767,009.00 and a manual income tax and VAT assessment.
Issues
- Whether the Appeal is properly before the Tribunal
- Whether the Respondent's confirmed assessment is enforceable
Reasoning
The Tribunal found that the Appellant did not make a substantive submission regarding the late Appeal or why leave for enlargement of time was not sought. The Respondent argued that the Appellant did not comply with the statutory timeline for lodging Appeals and the requirement to seek the Tribunal's indulgence in enlargement of time before lodging an Appeal.
Outcome
Appeal dismissed, Respondent's confirmed assessment upheld.
Orders
- The Appeal be and is hereby dismissed.
- The Respondent’s confirmed assessment dated 12th May 2020 be and is hereby upheld in its entirety.
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act, 2013
- Tax Procedures Act, 2015
Cases cited (1)
- Nyutu Agrovet Limited v Airtel Networks Kenya Limited; Chartered institute of Arbitrators-Kenya Branch (Interested Party) [2019] eKLR
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