Google Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 476 of 2020) [2023] KETAT 118 (KLR) (17 March 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 118
- Citation
- [2023] KETAT 118 (KLR)
- Decided
- 17 March 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision of the Commissioner of Domestic TaxesCoramE.N Wafula, Cynthia B. Mayaka, Grace Mukuha, Jephthaah Njagi, Ak Kiprotich
Holding
The Tribunal finds that the Appellant's appeal is premature and invalid due to the absence of a tax decision to be responded to.
Facts
Google Kenya Limited filed a VAT refund claim for the period October 2016 to September 2017, which was rejected. The Appellant issued a notice of objection, but the Respondent issued additional assessments and refund decisions.
Issues
- Whether there is a valid appeal before the Tribunal.
- Whether the Appellant’s objection dated 25th June 2020 is allowed in law by euxion of time.
- Whether the Appellant’s marketing support services to Google Ireland and Research and Development services to Google LLC are exported services and therefore qualify as exported services taxable at 0% rate.
Reasoning
The Tribunal held that the adjustments on the ledger were auto-generated and did not constitute a tax decision as defined in the Tax Procedures Act. Therefore, the Appellant's notice of objection was premature.
Outcome
The Tribunal dismissed the appeal.
Authorities cited
Legislation (2)
- Tax Procedures Act
- Value Added Taxes 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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