Samasource Kenya EPZ Limited v Commissioner of Domestic Taxes (Appeal 1088 of 2022) [2023] KETAT 894 (KLR) (20 December 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 894
- Citation
- [2023] KETAT 894 (KLR)
- Decided
- 20 December 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision to disallow VAT refund claimsCoramSasoon
Holding
The Appellant's appeal was dismissed as it failed to provide evidence to alter the Commissioner's assessment.
Facts
Samasource Kenya EPZ Limited appealed against the Commissioner of Domestic Taxes' decisions to disallow Kshs. 641,753 of VAT refund claims for the periods of October 2020 and January 2021.
Issues
- Whether the Commissioner erred in law and fact by rejecting the Appellant's input tax amounting to Kshs. 641,753.
- Whether the Appellant provided sufficient evidence to challenge the Commissioner's assessment
Reasoning
The Commissioner's decision was upheld as the Appellant did not provide evidence to support a contrary assessment. The Appellant was found uncooperative in providing relevant records.
Outcome
Appeal dismissed
Authorities cited
Legislation (3)
- VAT Act
- Tax Procedures Act
- Companies Act
Cases cited (1)
- Kenya Revenue Authority v Man Diesel & Turbo Se, Kenya [2021] eKLR
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.
Loading judgment…