This is Africa (K) Travel Agency Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 871 of 2022) [2023] KETAT 1024 (KLR) (Commercial and Tax) (8 September 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 1024
- Citation
- [2023] KETAT 1024 (KLR)
- Decided
- 8 September 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from the Respondent's invalidation of the Appellant's objection noticeCoramERIC NYONGESA WAFULA, DELILAH K. NGALA, CHRISTINE A. MUGA, GEORGE KASHINDI, MOHAMMED A DIRIYE, SPENCER S. OLOLCHIKE
Holding
The Appellant failed to demonstrate that the Respondent failed to exercise its powers appropriately under Section 51(3) of the Tax Procedures Act
Facts
The Appellant, a travel agency, objected to additional income tax and VAT assessments issued by the Respondent, the Kenya Revenue Authority. The Respondent invalidated the Appellant's objection notice and confirmed the assessments.
Issues
- Whether the Respondent's invalidation of the Objection Notice dated 6th July, 2022 was proper in law
Reasoning
The Respondent had the legal obligation to issue an objection decision if the Appellant had validly lodged a notice of objection. The Appellant did not provide documents in support of the objection as required by Section 51(3) of the Tax Procedures Act.
Outcome
The Appeal is dismissed, and the Respondent's invalidation notice is upheld.
Orders
- The Appeal is dismissed.
- The Respondent's Invalidation Notice dated 6th July, 2022 is upheld.
- Each party bears its own costs.
Authorities cited
Legislation (1)
- Tax Procedures Act, CAP No. 29 of 2015
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.
Loading judgment…