Nextgen Mall Management Company Limited v Commisioner of Domestic Taxes (Tax Appeal 1496 of 2022) [2024] KETAT 545 (KLR) (26 April 2024) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 545
- Citation
- [2024] KETAT 545 (KLR)
- Decided
- 26 April 2024
The Tribunal found that the Appellant failed to prove that the Respondent’s assessment was erroneous and thus the assessment stood unchallenged.
Facts
Nextgen Mall Management Company Limited objected to an additional tax assessment of Kshs 119,873,193.00 issued by the Commissioner of Domestic Taxes. The Appellant claimed the assessment was unfair as it did not allow them to present documents before the issuance of the objection decision. The Respondent argued that the Appellant was given the chance to present documents and that the allegations were unfounded.
Issues
- Whether the Respondent’s additional tax assessment was justified
Reasoning
The Appellant did not provide the requested documents and failed to prove that the assessment was erroneous. The Tribunal affirmed the presumption of correctness of the Commissioner's assessments.
Outcome
Affirmed the additional tax assessment
Authorities cited
Legislation (1)
- TAT Act
Cases cited (1)
- Kenya Revenue Authority v Maluki Kitili Mwendwa (2021) eKLR
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