Salsa Global Investment Co Ltd v Commissioner of Domestic Taxes (Appeal 254 of 2021) [2023] KETAT 164 (KLR) (10 February 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 164
- Citation
- [2023] KETAT 164 (KLR)
- Decided
- 10 February 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a Notice of AssessmentCoramNyariangi
Holding
The Tribunal found that the Appellant’s appeal was not properly before the Tribunal due to the late filing of the Notice of Appeal and lack of leave from the Tribunal.
Facts
The Commissioner issued a Notice of Assessment for Kshs. 8,819,143.84, which the Appellant challenged. The Appellant filed an Objection Decision on 25th March 2021, and the Appellant filed an appeal on 27th May 2021.
Issues
- Whether the Appellant’s Appeal was properly before the Tribunal.
- Whether the Respondent erred in its assessment of VAT on the Appellant.
Reasoning
The Tribunal determined that the Appellant did not file its appeal within the mandatory 30-day period and did not seek leave to file the appeal out of time.
Outcome
The appeal was dismissed.
Authorities cited
Legislation (3)
- Tax Appeals Tribunal Act
- Companies Act
- Kenya Revenue Authority Act
Cases cited (2)
- Patrick Kirunja Kithinji vs. Victor Mugira Marete
- Equity Group Holdings Limited vs. Commissioner of Domestic Taxes
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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