Kenyan case law
-
Mugo v Commissioner of Domestic Taxes (Tax Appeal E918 of 2024) [2025] KETAT 374 (KLR) (Appeals) (9 May 2025) (Judgment)
✦ The Appellant failed to discharge its burden of proof as it did not provide evidence to support its claims.
-
Habtec International Limited v Commissioner of Domestic Taxes (Tax Appeal E204 of 2025) [2025] KETAT 231 (KLR) (Civ) (9 May 2025) (Judgment)
✦ The Tribunal lacks jurisdiction to hear and determine the appeal.
-
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.
-
Frayoon Company Limited v Commissioner of Domestic Taxes (Tax Appeal E880 of 2024) [2025] KETAT 393 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal found that the Respondent did not err in issuing and confirming the assessments.
-
Kitobe Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E530 of 2024) [2025] KETAT 236 (KLR) (Civ) (9 May 2025) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the objection decision.
-
Cellini Holdings Limited v Commissioner of Domestic Taxes (Tax Appeal E710 of 2024) [2025] KETAT 246 (KLR) (Commercial & Admiralty) (9 May 2025) (Judgment)
✦ The Tribunal found that the Appellant's property known as Kajiado/Kaputiei North 2XX1 was not exempt from CGT. The CGT tax point for the property known as Nairobi Block No. LR 14/2X4 was not during the registration of the Transfer in favor of Gran Movimiento Limited.
-
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.
-
Pollen Limited v Commissioner of Domestic Taxes (Tax Appeal E685 of 2024) [2025] KETAT 391 (KLR) (9 May 2025) (Judgment)
✦ The Appeal is premature as it is not founded on an appealable decision.
-
Plastic Products Company Limited v Commissioner of Domestic Taxes (Tax Appeal E529 of 2024) [2025] KETAT 244 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal found that the Respondent did not err in disallowing the credits, as the Appellant failed to prove that it had income for which foreign taxes would have been paid.
-
Clovers Management and Training Consultants Limited v Commissioner of Domestic Taxes (Tax Appeal E499 of 2024) [2025] KETAT 386 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal upheld the Respondent’s Objection Decision and sustained the Income Tax and VAT assessment together with penalty and interest in the total sum of Kshs. 103,349,833.76.
-
Reckitt Benckiser Services (Kenya) Limited v Commissioner of Domestic Taxes (Tax Appeal E471 of 2024) [2025] KETAT 234 (KLR) (9 May 2025) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s review decision dated 21st March, 2024 is upheld.
-
Madisina Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E867 of 2024) [2025] KETAT 247 (KLR) (Civ) (9 May 2025) (Judgment)
✦ The Tribunal finds that the Appellant's notice of objection was not deemed as allowed by operation of law. The Appellant failed to discharge its burden of proving that the Respondent's decision was incorrect.
-
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.
-
Mwangi v Commissioner of Domestic Taxes (Tax Appeal E031 of 2024) [2025] KETAT 243 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal found that the Appellant did not discharge his burden of proving that the decision of the Respondent dated 1st December 2023 was incorrect.
-
Diocese of Nyeri Trustees v Commissioner for Legal Services & Board Coordination (Tax Appeal E1147 of 2024) [2025] KETAT 308 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal finds that the appeal is anchored on an appealable decision and is therefore within its jurisdiction. The Respondent’s objection decision is an appealable decision.
-
Mburu v Commissioner of Domestic Taxes (Tax Appeal E1003 of 2024) [2025] KETAT 248 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal finds that the Appellant failed to comply with the statutory timeline for filing an appeal and did not seek leave to file the appeal out of time, thus the appeal is invalid.
-
Riitho v Commissioner of Domestic Taxes (Tax Appeal E1084 of 2024) [2025] KETAT 369 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal finds the Objection Decision unlawful insofar as it confirmed the assessments for the year 2022, which were not included in the assessments.
-
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.
-
Trovados Investment Limited v Commissioner of Domestic Taxes (Tribunal Appeal E1036 of 2024) [2025] KETAT 227 (KLR) (9 May 2025) (Judgment)
✦ The Appeal is dismissed as it was filed more than 9 months after the objection decision, which is beyond the 30-day appeal period under Section 51(11) of the TPA. The Tribunal also notes that the Appellant did not properly invoke its right to appeal out of time.
-
Portlink Logistics Limited v Commissioner of Domestic Taxes (Tax Appeal E994 of 2024) [2025] KETAT 238 (KLR) (9 May 2025) (Judgment)
✦ The Tribunal lacks jurisdiction to hear the appeal due to the Appellant's failure to comply with the timelines for filing objections.
-
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.
-
Aspire Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E715 of 2024) [2025] KETAT 245 (KLR) (9 May 2025) (Judgment)
✦ The Appeal is improperly before the Tribunal and is struck out.
-
KTK Advocates & another v Commissioner of Investigations and Enforcement (Tax Appeal E677 of 2024) [2025] KETAT 303 (KLR) (2 May 2025) (Judgment)
✦ The Tribunal found that the Appellant did not discharge its burden of proof and that the Respondent’s actions were not in violation of the law.
-
Coffee Management Services Limited v Commissioner of Customs and Border Control (Tax Appeal E1268 of 2024) [2025] KETAT 311 (KLR) (2 May 2025) (Judgment)
✦ The Tribunal held that the Review Decision was communicated beyond the statutory timeline, thus the Appellant’s appeal for review was allowed by operation of the law.
-
Niwax Solutions Limited v Commissioner of Domestic Taxes (Tax Appeal E831 of 2024) [2025] KETAT 385 (KLR) (2 May 2025) (Judgment)
✦ The Tribunal finds that the Commissioner was justified in invalidating the notice of objection and that the appeal is incompetent.