Goda Investment Limited v Commissioner of Domestic Taxes (Tax Appeal 979 of 2022) [2023] KETAT 540 (KLR) (1 September 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 540
- Citation
- [2023] KETAT 540 (KLR)
- Decided
- 1 September 2023
The Tribunal finds that the Respondent did not err in invalidating the Appellant's objection application.
Facts
The Appellant, a building materials supplier, had declared sales of Kshs 24,788,836.00 but IFMIS indicated total payments of Kshs 83,471,484.00 during the period January 2017 to December 2019. The Respondent issued an assessment order of Kshs 2,742,096.00. The Appellant lodged a late objection via the iTax platform.
Issues
- Whether the Respondent erred in invalidating the Appellant's Objection application
Reasoning
The Tribunal determined that the Appellant's late objection was more than one year after the assessment notice, and the Appellant did not provide evidence to support its reason for the delay. The Tribunal also noted that the Respondent acted within statutory timelines.
Outcome
The Appeal is dismissed, and the Respondent's invalidation decision is upheld.
Orders
- The Appeal is dismissed.
- The Respondent's invalidation decision is upheld.
- Each party shall bear its own costs.
Authorities cited
Legislation (3)
- Taxpayer Appeal Act (TPA)
- Companies Act
- Kenya Revenue Authority Act
Cases cited (1)
- Equity Group Holdings Limited v Commissioner of Domestic Taxes (2021)
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