Mistry Investments Limited v Commiss1oner of Domestic Taxes (Tax Appeal 308 of 2019) [2021] KETAT 79 (KLR) (25 June 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 79
- Citation
- [2021] KETAT 79 (KLR)
- Decided
- 25 June 2021
The Tribunal finds that the Respondent’s Objection Decision dated 23rd April 2020 is lawful pursuant to Section 51 of the Tax Procedures Act.
Facts
The Appellant, Mistry Investments Limited, supplied taxable goods worth Kshs. 9,473,849.00 to the County Government of Laikipia but failed to declare value added tax (VAT). The Respondent, Commissioner of Domestic Taxes, issued a tax assessment notice and an objection decision.
Issues
- Whether the Respondent’s Objection Decision dated 23rd April 2020 is lawful pursuant to Section 51 of the Tax Procedures Act.
Reasoning
The Tax Procedures Act, 2015 (TPA) sets out the process for taxpayers to object to tax assessments. A validly lodged objection must state the grounds of objection, the amendments required, and the reasons for the amendments. The Respondent must consider the objection and decide to allow it in whole or in part, or disallow it.
Outcome
The Tribunal upholds the Respondent’s Objection Decision.
Authorities cited
Legislation (1)
- Tax Procedures Act, 2015
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