Mulama v Kenya Revenue Authority (Appeal 301 of 2022) [2023] KETAT 306 (KLR) (Civ) (12 May 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 306
- Citation
- [2023] KETAT 306 (KLR)
- Decided
- 12 May 2023
The Tribunal found the Respondent’s invalidation decision proper in law and the Appellant’s notice of objection failed to comply with the provisions of section 51 (3) (c) of the Tax Procedures Act, thus the Respondent was justified in invalidating the objection notice. The second issue is moot.
Facts
The Appellant was issued with a notice of intention to verify his tax affairs due to non-compliance with VAT, Income Tax, and Tax Procedures Act provisions. The Appellant objected to the assessment, but the Respondent invalidated the objection due to lack of supporting documents. The Appellant then appealed.
Issues
- Whether the Respondent’s invalidation decision was proper in law
- Whether the Respondent was justified in issuing the subject assessment
Reasoning
The Tribunal determined that the Appellant did not provide the required documents to support his objection notice, as per section 51(3)(c) of the Tax Procedures Act, and thus the Respondent was justified in invalidating the notice.
Outcome
Appeal dismissed
Orders
- The Respondent’s invalidation decision was upheld
Authorities cited
Legislation (1)
- Tax Procedures Act, 2015
Cases cited (1)
- Kenya Revenue Authority -vs- Man Diesel & Turbo Se, Kenya (2021) eKLR
Loading judgment…