Jarinta (K) Limited v Commissioner of Investigations & Enforcement (Tax Appeal 222 of 2018) [2021] KETAT 75 (KLR) (28 May 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 75
- Citation
- [2021] KETAT 75 (KLR)
- Decided
- 28 May 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from an assessment decisionCoramNyamu
Holding
The Tribunal finds that the Respondent did not err in its decision to disallow input VAT and upholds the assessment of additional Corporation Tax.
Facts
The Appellant, Jarinta (K) Limited, was assessed Kshs. 188,319,871 for VAT and Corporation Tax by the Respondent, Commissioner of Investigations & Enforcement. The Appellant filed a Notice of Appeal.
Issues
- Whether the Respondent erred in its decision to disallow recovery of Input VAT.
- Whether the Respondent erred in the assessment of additional Corporation Tax.
Reasoning
The Tribunal agreed with the Respondent that the Appellant did not provide sufficient proof of purchase to claim input VAT. The Tribunal found that the Appellant's burden of proof was not met.
Outcome
The Appeal is dismissed, and the Objection Decision is upheld.
Orders
- The Appeal is dismissed.
- The Objection Decision is upheld.
- Each party shall bear its own costs.
Authorities cited
Legislation (4)
- Income Tax Act
- VAT Act
- Tax Appeals Tribunal Act
- Kenya Revenue Authority Act
Cases cited (1)
- METCASH TRADING UM1TED-VS-COMM1SS1ONER FOR THE SOUTH AFRI CAN REVENUE SERVICE AND ANOTHER CASE CCT 3/2000
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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