Kiri Consult Limited v Commissioner of Legal Services & Board Coordination (Tribunal Appeal 34 of 2022) [2023] KETAT 146 (KLR) (Civ) (10 February 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 146
- Citation
- [2023] KETAT 146 (KLR)
- Decided
- 10 February 2023
The Tribunal holds that the appellant was not included in the initial exemption bracket and that the respondent was right in declining to issue an exemption certificate to the appellant.
Facts
The appellant, Kiri Consult Limited, was contracted by Kenya Roads Board to undertake consultancy services under the Kenya Transport Sector Support Project. The appellant attempted to obtain a VAT exemption certificate from the respondent, but was unsuccessful. The appellant was not included in the initial exemption letter from the National Treasury.
Issues
- Whether the respondent's objection decision dated December 15, 2021 was valid and lawful
Reasoning
The Tribunal found that the appellant was not included in the initial exemption letter from the National Treasury and that the respondent was right in declining to issue an exemption certificate to the appellant. The appellant had separate sub-consultancy agreements with KRB, and the exemption was only applicable to the relationship between SMEC and KRB.
Outcome
The appeal is dismissed.
Authorities cited
Legislation (2)
- VAT Act
- Kenya Revenue Authority Act
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