Inland Africa Logistics Limited v Commissioner of Investigation and Enforcement (Tax Appeal 974 of 2022) [2024] KETAT 274 (KLR) (8 March 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 274
- Citation
- [2024] KETAT 274 (KLR)
- Decided
- 8 March 2024
The Tribunal found that the Respondent’s objection decision was issued outside the statutory timelines and did not follow due process.
Facts
The Commissioner raised additional assessments for Corporate Tax, PAYE, and VAT. The Appellant objected to these assessments and filed a detailed notice of objection. The Respondent issued an objection decision revising the tax demanded.
Issues
- Whether the Respondent’s objection decision was issued within the statutory timelines.
- Whether the Respondent’s assessments were justifiable.
Reasoning
The Tribunal determined that the 60-day timeline for issuing the objection decision started running on 1st March, 2022, when the Respondent validated the Appellant’s objection. The Respondent issued the objection decision on 11th August, 2022, which was over 5 months later, thus violating the statutory timelines.
Outcome
The Tribunal dismissed the Respondent’s objection decision.
Orders
- The Tribunal dismissed the Respondent’s objection decision.
Authorities cited
Legislation (2)
- Tax Procedures Act, 2015
- Kenya Revenue Authority Act
Cases cited (3)
- W.E.C. Lines Ltd vs. the Commissioner of Domestic Taxes
- Krystalline Salt Ltd vs. KRA
- Nicholas Kiptoo Arap Korir Salat vs. IEBC & 6 Others
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