Intcon Africa Ltd v Commissioner of Domestic Taxes (Appeal 59 of 2017) [2021] KETAT 47 (KLR) (5 February 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 47
- Citation
- [2021] KETAT 47 (KLR)
- Decided
- 5 February 2021
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a Tax AssessmentCoramGEOFFREY KARUU, DELILAH KADZO NGALA
Holding
The Respondent's assessment is upheld.
Facts
The Appellant, Intcon Africa Ltd, was audited by the Respondent, Commissioner of Domestic Taxes, for Corporation tax, Value Added Tax (VAT), Pay As You Earn (PAYE), and Withholding tax for the years 2013-2015. The Appellant filed an objection to the assessment, but the Respondent issued an additional assessment of Kshs. 88,662,374.00.
Issues
- Whether the Respondent erred by relying on documents acquired from the Appellant's clients.
- Whether the Respondent violated the provisions of Article 47 of the Constitution of Kenya 2010 in the process of auditing the Appellant's tax affairs.
Reasoning
The Tribunal found that the Appellant failed to provide requested documents and that the Respondent was justified in writing to the Appellant's clients to acquire the necessary documents for the audit.
Outcome
Appeal dismissed with costs.
Orders
- The Respondent's Tax Assessment for the sum of Kshs. 88,662,374.00 is upheld.
- There will be no orders as to costs.
Authorities cited
Legislation (1)
- Income Tax Act, CAP 470
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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