Frontier Enterprises Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E385 of 2023) [2024] KETAT 1024 (KLR) (28 June 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 1024
- Citation
- [2024] KETAT 1024 (KLR)
- Decided
- 28 June 2024
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a tax assessmentCoramERIC NYONGESA WAFULA, CYNTHIA B. MAYAKA, DR. RODNEY O. OLUOCH, TIMOTHY B. VIKIRU, ABRAHAM K. KIPROTICH
Holding
The Tribunal dismissed the appeal and upheld the Respondent's objection decision.
Facts
Frontier Enterprises Limited objected to a tax assessment issued by the Commissioner of Legal Services and Board Co-ordination for the period 2018 to 2021 for Corporation tax, Withholding tax (WHT) and PAYE in the sum of Kshs 440,381,166. The Appellant argued that the Respondent erred in appointing a tax representative and in determining the Appellant's tax residency.
Issues
- Whether the Respondent erred in the appointment of a tax representative
- Whether the Appellant was a tax resident in Kenya
- Whether the Respondent was justified in issuing its Objection decision
Reasoning
The Tribunal found that the Respondent did not err in appointing Zamandu Limited as a tax representative and that the Appellant did not have a place of effective management in Kenya.
Outcome
Appeal dismissed
Orders
- The Appeal be and is hereby dismissed.
- The Respondent’s objection decision dated 16th June 2023 be and is hereby upheld.
- Each Party is to bear its own costs.
Authorities cited
Legislation (1)
- Income Tax Act (ITA)
Cases cited (2)
- Unilever Kenya Limited vs The Commissioner of Income Tax (Income Tax Appeal No. 753 of 2003) [2005] eKLR
- Everret Aviation Limited V Kenya Revenue Authority (Through The Commissioner of Domestic Taxes) [2013] 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.
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