Horizons Group Limited v Commissioner of Domestic Taxes (Appeal 700 of 2022) [2023] KETAT 575 (KLR) (29 June 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 575
- Citation
- [2023] KETAT 575 (KLR)
- Decided
- 29 June 2023
The Tribunal finds that the Respondent did not err in confirming the part of the assessment that remained unsupported by the Appellant.
Facts
The Respondent identified inconsistencies in VAT returns filed by the Appellant and issued an assessment of Ksh. 5,046,074.51. The Appellant filed an objection, but the Respondent confirmed the assessment after the Appellant did not provide additional supporting documents.
Issues
- Whether the Respondent erred in confirming the Additional Assessment
Reasoning
The Tribunal notes that the Appellant provided sufficient proof in the form of VAT returns, tax invoices, and bank statements, but did not provide further documents to support its claim. The Tribunal holds that the Respondent can confirm the assessment based on the availed documents.
Outcome
The Appeal is dismissed, and the Respondent’s objection decision is upheld.
Orders
- The Appeal is dismissed.
- The Respondent’s objection decision is upheld.
- Each party bears its own costs.
Authorities cited
Cases cited (1)
- Afya Xray Limited vs Commissioner of Domestic Taxes TAT Appeal No. 70 of 2017
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