Ramsay Limited v Commission of Legal Services & Coordination (Tribunal Appeal 1030 of 2022) [2023] KETAT 564 (KLR) (19 October 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 564
- Citation
- [2023] KETAT 564 (KLR)
- Decided
- 19 October 2023
AI Summary
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TypeTax AppealPostureAppeal from a decision to assess VATCoramERIC NYONGESA WAFULA, CYNTHIA B. MAYAKA, DR. RODNEY O. OLUOCH, EUNICE NG’ANG’A, ABRAHAM K. KIPROTICH, BERNADETTE GITARI
Holding
The Tribunal partially allowed the appeal, setting aside the assessments for January, February, and March 2017 and upholding the assessments for April to December 2017.
Facts
Ramsay Limited was assessed additional VAT for the year 2017. The company had been deregistered under the Companies Act, but the Respondent issued assessments after the statutory period.
Issues
- Whether de-registration of a taxpayer under the Companies Act, 2015 can shield it from tax liability.
- Whether there were any assessments that were in contravention of Section 31(6)(a) of the TPA.
- Whether the Respondent was justified in confirming the assessments.
Reasoning
The Tribunal found that the company ceased to exist following its dissolution and was published in the Gazette. The Respondent's assessments were within the statutory period for amending self-assessments.
Outcome
Partial allowance of appeal
Orders
- The Respondent's objection decision dated 15th August, 2022 be varied in the following terms: (i) The Respondent's VAT assessments for January, February and March 2017 are hereby set aside. (ii) The Respondent's assessments for April to December 2017 are hereby upheld.
- Each party to bear its own costs.
Authorities cited
Legislation (3)
- Companies Act, 2015
- Tax Procedures Act, 2015
- VAT Act
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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