Mount Kenya Breweries Limited v Commissioner of Domestic Taxes (Appeal 591 of 2021) [2023] KETAT 175 (KLR) (Civ) (10 February 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 175
- Citation
- [2023] KETAT 175 (KLR)
- Decided
- 10 February 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, Jephtha Njagi, Ak Kiprotich
Holding
The appeal is valid and the objection was allowed by operation of the law.
Facts
The appellant, Mount Kenya Breweries Limited, was assessed additional excise, VAT, and income tax for the tax periods 2017, 2018, and 2019. The appellant filed objections but the Commissioner issued an objection decision outside the statutory timelines.
Issues
- Whether the appeal is valid
- Whether the notice of objection was allowed by operation of the law
- Whether the objection decision was proper in law
- Whether the respondent erred in fact and in law in issuing additional tax assessments
Reasoning
The tribunal found the appeal valid and that the objection was allowed by operation of the law under section 51(11) of the Tax Procedures Act, 2015, as the respondent did not make an objection decision within sixty days of the appellant's objection.
Outcome
Appeal upheld
Authorities cited
Legislation (1)
- Tax Procedures Act, 2015
Cases cited (1)
- Republic v Kenya Revenue Authority Ex Parte Mkopa Kenya Limited (2018) eKLR
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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