Mwangi v Commissioner of Domestic Taxes (Tax Appeal 331 of 2018) [2021] KETAT 43 (KLR) (5 February 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 43
- Citation
- [2021] KETAT 43 (KLR)
- Decided
- 5 February 2021
The Appellant’s Appeal is dismissed. The Respondent’s Objection Decision and the Additional Assessment KRA201812185836, KRA201812185856, KRA201812185867 and KRA201812185885 are hereby upheld. The amount due and payable under the above-mentioned Additional Assessments of Kshs.1,400,841.00 shall be off-set against the VAT credit balance of Kshs.1,250,836.75.
Facts
The Respondent issued additional VAT assessments to the Appellant in the period July 2016 to December 2016, totaling Kshs.1,400,841.00. The Appellant lodged objections to these assessments and was issued Objection Application Acknowledgement Receipts. The Respondent confirmed the assessments in its Objection Decision dated 28th September 2018.
Issues
- Whether the Appellant is liable to pay the sum of Kshs.1,400,841.00 as raised by the Additional Assessments?
- Whether the Appellant is entitled to a refund of Kshs.100,000.00 paid to the Respondent with regard to February 2018?
Reasoning
The Tribunal found that the Appellant did not provide any evidence of a hard copy Objection or supporting documents. The Tribunal upheld the Respondent’s Objection Decision and Additional Assessments, and ordered the amount due to be offset against the VAT credit balance.
Outcome
Appeal dismissed
Orders
- The Appellant’s Appeal is dismissed.
- The Respondent’s Objection Decision and the Additional Assessment KRA201812185836, KRA201812185856, KRA201812185867 and KRA201812185885 are hereby upheld.
- The amount due and payable under the above-mentioned Additional Assessments of Kshs.1,400,841.00 shall be off-set against the VAT credit balance of Kshs.1,250,836.75.
Remedies
- The Appellant is not entitled to a refund of Kshs.100,000.00 paid to the Respondent with regard to February 2018.
- The Appellant is liable to pay the sum of Kshs.1,400,841.00 as raised by the Additional Assessments.
Authorities cited
Legislation (1)
- Tax Procedures Act, 2015
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