Ur Home International (Kenya) Limited v Commissioner of Domestic Taxes (Tribunal Appeal E350 of 2024) [2025] KETAT 71 (KLR) (31 January 2025) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 71
- Citation
- [2025] KETAT 71 (KLR)
- Decided
- 31 January 2025
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a previous Objection decisionCoramG OGAGA, AK KIPROTICH
Holding
The Tribunal dismissed the Appeal and upheld the Respondent’s Objection decision.
Facts
The Appellant, Ur Home International (Kenya) Limited, objected to additional assessments of Corporation tax, Value Added Tax (VAT), and Pay As You Earn (PAYE) issued by the Respondent, Commissioner of Domestic Taxes. The Appellant claimed the assessments were incorrect due to unsupported purchases and undeclared sales.
Issues
- Whether the Respondent was justified in issuing Corporation tax assessments for the years 2019, 2020, 2021, and 2022.
- Whether the Respondent was justified in issuing Value Added Tax (VAT) assessments for the periods 2019, 2020, 2021, 2022, and 2023.
Reasoning
The Tribunal found that the Appellant failed to provide adequate supporting documentation for the unsupported purchases and undeclared sales invoices, thus the Respondent’s assessments were justified.
Outcome
Appeal dismissed
Orders
- The Respondent’s Objection decision dated 16th February 2024 is upheld.
- The Appellant is ordered to pay the Respondent the costs of the Appeal.
Authorities cited
Legislation (3)
- Tax Procedures Act
- Tax Appeals Tribunal Act
- Income Tax Act
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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