Kenyan case law
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Aspire Kenya Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal 462 of 2025) [2025] KETAT 302 (KLR) (18 July 2025) (Ruling)
✦ The Tribunal grants the application for extension of time to file an appeal out of time.
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Canteen v Commissioner of Domestic Taxes (Tax Appeal E449 of 2025) [2025] KETAT 301 (KLR) (18 July 2025) (Ruling)
✦ The Tribunal finds the Applicant's appeal on record and precludes the Respondent from issuing Agency Notices.
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Ollreggy Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E446 of 2025) [2025] KETAT 304 (KLR) (11 July 2025) (Ruling)
✦ The Tribunal grants leave to appeal out of time and lifts the agency notices.
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Nguatha v Commissioner of Domestic Taxes (Tax Appeal E477 of 2025) [2025] KETAT 384 (KLR) (11 July 2025) (Ruling)
✦ The Tribunal grants the application for extension of time to file the appeal, but the delay is not inordinate and was satisfactorily explained.
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Transfleet (EPZ) Limited v Commissioner of Domestic Taxes (Miscellaneous Application E031 of 2025) [2025] KETAT 362 (KLR) (11 July 2025) (Ruling)
✦ The Tribunal finds the application fails and strikes it out.
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Southern Spring Services Limited v Commissioner of Customs and Border Control (Tax Appeal E1400 of 2024) [2025] KETAT 363 (KLR) (Commercial and Tax) (11 July 2025) (Ruling)
✦ The Tribunal finds the application merited and reinstates the appeal for hearing and determination on merits.
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Fanda Wired Enterprises Limited v Commissioner of Domestic Taxes (Appeal E471 of 2025) [2025] KETAT 382 (KLR) (Appeals) (11 July 2025) (Ruling)
✦ The Tribunal grants the Applicant leave to appeal out of time, deems the appeal documents properly filed, and orders the Respondent to file its statement of facts within 30 days.
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Goodwill Strategies Limited v Commissioner of Domestic Taxes (Miscellaneous Application E030 of 2025) [2025] KETAT 406 (KLR) (11 July 2025) (Ruling)
✦ The Tribunal finds the application partially meritorious and grants leave to file an appeal out of time, but denies the request to lift agency notices.
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Pejom Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E656 of 2025) [2025] KETAT 299 (KLR) (9 July 2025) (Ruling)
✦ The Tribunal grants leave to appeal out of time and lifts the agency notices
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Muchemi v Commissioner of Domestic Taxes (Tax Appeal E493 of 2025) [2025] KETAT 300 (KLR) (9 July 2025) (Ruling)
✦ The Tribunal grants leave to appeal out of time
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Jethabhai v Commissioner of Customs and Border Control (Tax Appeal E517 of 2025) [2025] KETAT 250 (KLR) (Civ) (27 June 2025) (Ruling)
✦ The Tribunal allowed the application for extension of time to file the appeal, finding the delay reasonable and the grounds for delay explained.
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Napply Ever Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E535 of 2025) [2025] KETAT 255 (KLR) (27 June 2025) (Ruling)
✦ Application is allowed; consignment released in exchange for a bank guarantee
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County Government of Kiambu v Commissioner of Domestic Taxes (Tax Appeal E165 of 2025) [2025] KETAT 375 (KLR) (27 June 2025) (Judgment)
✦ The Tribunal reinstated the appeal and found that the Respondent was justified in assessing VAT on the Appellant’s revenue streams.
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Bashir v Commissioner of Domestic Taxes (Tax Appeal E013 of 2025) [2025] KETAT 372 (KLR) (27 June 2025) (Judgment)
✦ The Tribunal finds the Appeal incompetent and strikes it out.
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Tavez Connections Limited v Commissioner of Domestic Taxes (Tribunal Case E500 of 2025) [2025] KETAT 251 (KLR) (Civ) (27 June 2025) (Ruling)
✦ The application is dismissed
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Hapag-Lloyd (Kenya) Limited v Commissioner of Domestic Taxes (Tax Appeal E114 of 2025) [2025] KETAT 256 (KLR) (27 June 2025) (Judgment)
✦ The Appeal is improperly before the Tribunal and is struck out.
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Mobisol Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E1129 of 2024) [2025] KETAT 365 (KLR) (27 June 2025) (Judgment)
✦ The Tribunal allowed the appeal and set aside the Respondent's Objection Decision.
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Browndot Enterprise Limited v Commissioner of Domestic Taxes (Tax Appeal E052 of 2025) [2025] KETAT 253 (KLR) (27 June 2025) (Judgment)
✦ The Appeal be and is hereby dismissed. The Respondent’s objection decision dated 18th April 2023 be and is hereby upheld.
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Cargolog (EA) Limited v Commissioner of Domestic Taxes (Tax Appeal E1238 of 2024) [2025] KETAT 400 (KLR) (Appeals) (27 June 2025) (Judgment)
✦ The Tribunal held that the Appellant’s objections were allowed by operation of the law due to the Respondent’s failure to make a decision within the statutory 60-day timeframe.
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Glosec Solutions Limited v Commissioner Legal Services and Board Coordination (Tribunal Case Miscellaneous E037 of 2025) [2025] KETAT 252 (KLR) (27 June 2025) (Ruling)
✦ The Tribunal grants the application for extension of time to file the appeal out of time.
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Benards t/a Ozonah Enterpsrises / Bella Water v Commissioner of Legal Services and Board Cordination (Tax Appeal E1275 of 2024) [2025] KETAT 401 (KLR) (Appeals) (27 June 2025) (Judgment)
✦ The Tribunal found that the Respondent’s Objection Decision was issued outside the statutory timeline, and thus the Appellant’s Objection was allowed by operation of the law.
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Glosec Solutions Limited v Commissioner Legal Services And Board Coordination (Miscellaneous Tax Appeal E038 of 2025) [2025] KETAT 257 (KLR) (27 June 2025) (Ruling)
✦ The Tribunal grants the application for an extension of time to file the appeal out of time.
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Smattkar Enterprises v Commissioner of Domestic Taxes (Tax Appeal E1133 of 2024) [2025] KETAT 404 (KLR) (27 June 2025) (Judgment)
✦ The Appellant failed to discharge its burden of proof, thus its appeal is unsuccessful.
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Mos Oils & Fuel Company Limited v Commissioner of Domestic Taxes (Miscellaneous Appeal E026 of 2025) [2025] KETAT 254 (KLR) (Appeals) (27 June 2025) (Ruling)
✦ The application is dismissed as it lacks merit.
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Heritage Furniture and Designs Limited v Commissioner of Legal and Board Coordination (Tax Appeal E1019 of 2024) [2025] KETAT 358 (KLR) (27 June 2025) (Judgment)
✦ The Tribunal finds that the Respondent was justified in rejecting the Appellant's late objection.