Auditel Kenya Limited v Commissioner Domestic Taxes (Tax Appeal 1242 of 2022) [2024] KETAT 47 (KLR) (26 January 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 47
- Citation
- [2024] KETAT 47 (KLR)
- Decided
- 26 January 2024
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision of the Commissioner Domestic TaxesCoramE N Wafula, E Ng'ang'a, R Oluoch, Cynthia B. Mayaka, A K Kiprotich, B Gitari
Holding
The Tribunal found that the Appellant failed to provide evidence of its contractual arrangement with Auditel Spain, and thus, the Respondent's assessment was justifiable.
Facts
Auditel Kenya Limited appealed against a tax assessment of Kshs. 270,359,587.00 for Corporation tax and VAT for the period 2017. The Appellant claimed that the Respondent failed to consider its contractual arrangement with Auditel Spain, and thus, no tax liability should be imposed on it.
Issues
- Whether the Respondent's assessment was justifiable
Reasoning
The Tribunal held that the Appellant did not prove that income was not paid to it by the Ministry of Sports, Culture and Arts but to Auditel Spain, and thus, the Respondent's assessment was justifiable.
Outcome
Affirmed
Authorities cited
Legislation (2)
- Tax Procedure Act 2015
- Tax Appeals Tribunal Act 2015
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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