Africa Fairtrade Network Limited v Commissioner of Investigations & Enforcement (Appeal 608 of 2020) [2021] KETAT 37 (KLR) (5 November 2021) (Judgment)

Facts

The Appellant filed a Notice of Objection on 2nd March 2020. The Respondent acknowledged receipt and issued an Objection Decision on 13th November 2020. The Appellant appealed the Objection Decision.

Issues

1. Whether the Respondent issued the Objection Decision within the required statutory timelines as per the Tax Procedures Act
2. Whether the Appellant is tax exempt
3. Whether the Respondent erred in law and in fact in raising an additional income tax assessment on the Appellant in respect of the 2018 year of income

Reasoning

The Tribunal applied Section 51(11) of the Tax Procedures Act, which mandates the Respondent to issue an Objection Decision within 60 days from the date of the receipt of the Notice of Objection. The Tribunal noted that the Respondent wrote to the Appellant on 17th March 2020 advising that the Notice of Objection was invalid and requested more documentation.

Outcome

Affirmed the Respondent's decision to issue the Objection Decision

Authorities cited