Kenyan case law
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Nat General Merchants Limited v Commissioner of Domestic Taxes (Tax Appeal E384 of 2024) [2025] KETAT 381 (KLR) (29 May 2025) (Ruling)
✦ The Tribunal grants the application for extension of time to file an appeal and lifts the Agency Notices issued against the Appellant's bank accounts.
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Nyamache Tea Factory Company Limited v Commissioner of Domestic Taxes (Tax Appeal E1082 of 2024) [2025] KETAT 398 (KLR) (29 May 2025) (Ruling)
✦ The Tribunal grants leave to file additional documents and retrieved documents within seven days.
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Sentinel Properties Limited v Commissioner of Domestic Taxes (Tax Appeal E362 of 2025) [2025] KETAT 305 (KLR) (29 May 2025) (Ruling)
✦ The Tribunal grants leave to file the appeal out of time
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Cummins Car & General Limited v Commissioner Legal Services and Board Coordination (Tax Appeal E610 of 2024) [2025] KETAT 387 (KLR) (Commercial and Tax) (28 May 2025) (Judgment)
✦ The Tribunal found that CCG Mauritius was not a resident in Kenya for tax purposes as it did not meet the criteria of management and control exercised in Kenya.
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Sinopec Petroleum Services Corporation Limited (Kenya Branch) v Commissioner of Domestic Taxes (Tax Appeal E144 of 2024) [2025] KETAT 367 (KLR) (28 May 2025) (Judgment)
✦ The Appellant’s appeal is dismissed. The Respondent’s decision to assess tax is upheld.
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Siemens Transmission and Distribution v Commission for Legal Services & Board Coordination (Tax Appeal E885 of 2024) [2025] KETAT 371 (KLR) (Commercial and Tax) (23 May 2025) (Judgment)
✦ The Tribunal found that the assessments were not time barred and that the Appellant had not discharged the burden of proof.
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Kamau v Commissioner of Domestic Taxes (Tax Appeal E1052 of 2024) [2025] KETAT 225 (KLR) (Commercial and Tax) (21 May 2025) (Judgment)
✦ OMCs sales are not construed to be the Appellant’s sales.
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Manuchar Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E962 of 2024) [2025] KETAT 240 (KLR) (21 May 2025) (Judgment)
✦ The Tribunal held that the Appellant’s consignment could still be classified under HS code 3105.20.00 due to the presence of other trace elements.
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Agigu Company Limited v Commissioner of Domestic Taxes (Tax Appeal E1459 of 2024) [2025] KETAT 241 (KLR) (21 May 2025) (Judgment)
✦ The Tribunal finds the Appeal improperly before it and strikes it out.
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Multichoice Africa Holdings BV v Commissioner Legal Services and Board Coordination (Tax Appeal E771 of 2024) [2025] KETAT 226 (KLR) (Commercial and Tax) (16 May 2025) (Judgment)
✦ The Tribunal held that the Respondent was justified in disallowing the input tax claimed by the Appellant.
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KB Cottages Nairobi Limited v Commissioner of Domestic Taxes (Tax Appeal E1072 of 2024) [2025] KETAT 232 (KLR) (16 May 2025) (Judgment)
✦ The Tribunal finds that the payment made by the Restaurant to the Appellant was rental income and that the Respondent did not err in applying Section 15(7) of the ITA. The Tribunal also finds that the Respondent did not err in confirming the VAT assessment.
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Trachtenberg v Commissioner Domestic Taxes (Tax Appeal E1248 of 2024) [2025] KETAT 309 (KLR) (16 May 2025) (Judgment)
✦ The Tribunal finds the Respondent erred in migrating legacy balances and issuing an Objection Decision to a dissolved company.
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Tabahu Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E979 of 2024) [2025] KETAT 233 (KLR) (Commercial and Tax) (16 May 2025) (Judgment)
✦ The Tribunal finds and holds that the Appeal lacks merit and dismisses it.
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Kenya Cuttings Limited v Commissioner of Domestic Taxes (Tax Appeal E982 of 2024) [2025] KETAT 242 (KLR) (Civ) (16 May 2025) (Judgment)
✦ The Tribunal found that the Respondent erred in rejecting the Appellant’s refund claims of Kshs. 7,342,452.00 and Kshs. 28,478,288.00.
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Cementers Limited v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E857 of 2024) [2025] KETAT 380 (KLR) (16 May 2025) (Judgment)
✦ The Tribunal held that the Appellant's objection was deemed allowed by operation of law, as the Respondent failed to make the Objection Decision within the statutory 60-day period.
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Automan International Limited v Commissioner of Investigations & Enforcement (Tax Appeal E929 of 2024) [2025] KETAT 394 (KLR) (Appeals) (16 May 2025) (Judgment)
✦ The Tribunal found that the Respondent's use of the banking analysis method was proper and that the Appellant failed to provide sufficient documentation to challenge the assessments.
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Xrx Technologies Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E1006 of 2024) [2025] KETAT 249 (KLR) (9 May 2025) (Judgment)
✦ The Appeal is incompetent and is hereby struck out.
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Rockcon Construction Company Limited v Commissioner of Investigation and Enforcement (Tax Appeal E752 of 2024) [2025] KETAT 237 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal found that the Appellant failed to provide sufficient documentary evidence to support its objections under Section 15 of the ITA.
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Aiveo Limited v Commissioner Legal Services and Board Coordination (Tax Appeal E945 of 2024) [2025] KETAT 228 (KLR) (9 May 2025) (Judgment)
✦ The appeal is dismissed as the Appellant did not file the notice of appeal within the statutory time limit and did not obtain leave to file the appeal out of time.
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Lamix Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E480 of 2024) [2025] KETAT 235 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal held that the Appellant failed to adduce positive documentary evidence to support its appeal and discharge its burden of proof.
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Entertainment Network Group Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E679 of 2023) [2025] KETAT 388 (KLR) (Appeals) (9 May 2025) (Judgment)
✦ The Tribunal held that the Appellant's objection was not allowed by the operation of the law as the Objection Decision was issued within the statutory timelines. The Tribunal also found that the Appellant's supplementary Statement of Facts was not expunged from the Tribunal's proceedings.
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Sea and Voyage Enterprise Limited v Commissioner Legal Services and Board Coordination (Tax Appeal E726 of 2024) [2025] KETAT 229 (KLR) (Commercial and Tax) (9 May 2025) (Judgment)
✦ The Appeal is struck out as incompetent due to the Appellant's failure to present the appealable decision.
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Osore v Commissioner of Investigations and Enforcement (Tax Appeal E1300 of 2024) [2025] KETAT 364 (KLR) (9 May 2025) (Judgment)
✦ The Appellant failed to provide the relevant documents to support its assertions and the burden of proof lies on the taxpayer to prove the assessments were incorrect or excessive.
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Lumat Company Limited v Commissioner of Domestic Taxes (Tax Appeal 936 of 2024) [2025] KETAT 395 (KLR) (Appeals) (9 May 2025) (Judgment)
✦ The Appeal is res judicata and dismissed.
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Nastaceen Trading Company Limited v Commissioner of Domestic Taxes (Tax Appeal E1001 of 2024) [2025] KETAT 239 (KLR) (9 May 2025) (Judgment)
✦ The Appellant failed to discharge its burden of proof as required by law.