Vienna Woods Holiday Inn Limited v Kenya Revenue Authority (Tax Appeal 1183 of 2022) [2023] KETAT 874 (KLR) (20 December 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 874
- Citation
- [2023] KETAT 874 (KLR)
- Decided
- 20 December 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a Respondent's Objection DecisionCoramROBERT MUTUMA, ELISHAH N. NJERU, BONIFACE K. TERER, MUTISO MAKAU, DR. WALTER ONGETI
Holding
The Tribunal finds the Respondent’s Objection Decision proper in law and dismisses the appeal.
Facts
The Appellant, Vienna Woods Holiday Inn Limited, under-declared sales for 2019 and was assessed additional tax. The Appellant filed an Objection, which was confirmed by the Respondent (Kenya Revenue Authority). The Appellant then appealed the decision.
Issues
- Whether the Respondent’s Objection Decision dated 8th August 2022 was proper in law
Reasoning
The Appellant failed to provide supporting documents for its allegations of omitted exempt sales, despite the Respondent visiting the premises and confirming the Appellant's sales mix. The Tribunal upholds the Respondent's Objection Decision.
Outcome
Appeal dismissed
Orders
- Objection Decision dated 8th August 2022 upheld
- Each party bears its own costs
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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