Mashambani Farm Inputs Eldoret Limited v Commissioner of Domestic Taxes (Appeal 227 of 2020) [2021] KETAT 68 (KLR) (23 July 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 68
- Citation
- [2021] KETAT 68 (KLR)
- Decided
- 23 July 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a notice of assessment
Holding
The Tribunal held that the Respondent did not err in law and fact by raising the VAT assessment.
Facts
The Respondent conducted a tax audit on the Appellant for the 2018 year of income and issued a notice of assessment for Kshs. 19,115,204.14. The Appellant filed a notice of objection, which was subsequently amended by the Respondent.
Issues
- Whether the Respondent erred in law and fact by raising a VAT assessment on the Appellant covering the period 18th July, 2018 to 31st July, 2018.
- The commencement date of charging VAT at the general rate on Agricultural Pest Control Products, in line with the provisions in The Tax Laws (Amendment) Act, 2018 (TLAA).
Reasoning
The Tribunal found that the Appellant's argument regarding the commencement date of VAT on Agricultural Pest Control Products was not supported by the statutory provisions.
Outcome
Affirmed
Authorities cited
Legislation (2)
- Tax Laws (Amendment) Act, 2018 (TLAA)
- Interpretation and General Provisions Act
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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