Waruhiu Construction Limited v Commissioner of Domestic Taxes (Tax Appeal 583 of 2022) [2023] KETAT 520 (KLR) (4 August 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 520
- Citation
- [2023] KETAT 520 (KLR)
- Decided
- 4 August 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureRespondent's Preliminary Objection on Appeal ValidityCoramE.N Wafula, Cynthia B. Mayaka, Grace Mukuha, Jephthaah Njagi, Ak Kiprotich
Holding
The Tribunal found the Appellant's appeal was untimely and dismissed the appeal.
Facts
The Respondent issued assessments and demands for taxes, and the Appellant objected to them. The Appellant filed an appeal, but the Respondent argued the appeal was untimely.
Issues
- Whether the appeal is valid
- Whether the Respondent’s objection decisions were allowed by law
- Whether the assessments were justified
Reasoning
The Tribunal ruled the Appellant's appeal was untimely because it was filed more than 30 days after the Respondent's decision and 14 days after the Respondent advised the copies of the tax decision.
Outcome
Appeal dismissed
Authorities cited
Legislation (2)
- Tax Appeal Tribunal Act, 2013
- Tax Procedures Act, 2015
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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