Total E&P International K3 Limited v Commissioner of Domestic Taxes (Tax Appeal 397 of 2021) [2023] KETAT 98 (KLR) (10 February 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 98
- Citation
- [2023] KETAT 98 (KLR)
- Decided
- 10 February 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a WHT assessmentCoramE.N Wafula, Cynthia B. Mayaka, Grace Mukuha, Jephthaah Njagi, Ak Kiprotich
Holding
The head office recharges are not management fees and are subject to WHT
Facts
Total E&P International K3 Limited was assessed WHT on ksh 150,222,240.68 by the Commissioner of Domestic Taxes. The company appealed the assessment.
Issues
- Whether the head office recharges are management fees exempt from WHT
- Whether the head office recharges are subject to WHT
- Whether the Commissioner erred in law and fact in classifying the head office recharges
Reasoning
The Tribunal found that the head office recharges fall under the definition of service fees under the ITA and the Kenya-UK DTA, and are therefore subject to WHT.
Outcome
Affirmed the WHT assessment
Authorities cited
Legislation (3)
- Income Tax Act
- Kenya Revenue Authority Act
- Kenya-UK Double Taxation Agreement
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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