Kenyan case law
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Nelicom Solutions Limited v Commissioner of Domestic Taxes (Tax Appeal E1086 of 2024) [2025] KETAT 360 (KLR) (Civ) (2 May 2025) (Judgment)
✦ The Tribunal finds the Respondent's Preliminary Objection not justifiable and dismisses it.
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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.
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Daykio Plantations Limited v Commissioner of Domestic Taxes (Tax Appeal E468 of 2024) [2025] KETAT 224 (KLR) (2 May 2025) (Judgment)
✦ The Respondent did not err in disallowing Appellant’s loan interest expense. The Respondent’s decision to charge the undeclared interest income for the year 2016 was correct.
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Tazico Trading Company Limited v Commissioner, Legal Service and Board Coordination (Tax Appeal E712 of 2024) [2025] KETAT 315 (KLR) (2 May 2025) (Ruling)
✦ The Tribunal’s decision is affirmed, and the Applicant’s Notice of Motion application is dismissed.
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Southern Shipping Services Ltd v Commissioner of Customs and Border Control (Tax Appeal E1400 of 2024) [2025] KETAT 214 (KLR) (2 May 2025) (Judgment)
✦ The appeal is incompetent and improperly before the Tribunal as the appeal is not against an appealable decision.
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Grosvenor Grove Merchant Limited v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E913 of 2024) [2025] KETAT 378 (KLR) (Appeals) (2 May 2025) (Judgment)
✦ The Tribunal finds the appeal valid and dismisses the Respondent's preliminary objection.
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Flippah General Stores (K) Limited v Commissioner of Domestic Taxes (Tax Appeal E1103 of 2024) [2025] KETAT 366 (KLR) (2 May 2025) (Judgment)
✦ The Appellant failed to provide sufficient evidence to support its claim that the assessments were erroneous.
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Cipla Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E422 of 2024) [2025] KETAT 223 (KLR) (2 May 2025) (Judgment)
✦ The Tribunal upheld the Respondent's interpretation of Paragraphs 3.57 and 3.62 of the OECD TP and the disallowance of certain expenses.
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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.
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Kenya Roads Board v Commissioner of Legal Services and Board Coordination (Tax Appeal E460 of 2024) [2025] KETAT 219 (KLR) (Commercial and Tax) (2 May 2025) (Judgment)
✦ The Tribunal found that the Respondent erred in assessing the Appellant beyond the 5-year statutory timeline and that the Appellant's interest income was exempt from tax.
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Sinopec Petroleum Services Corporation Limited (Kenya Branch) v Commissioner of Domestic Taxes (Tax Appeal E144 of 2024) [2025] KETAT 306 (KLR) (2 May 2025) (Ruling)
✦ The Tribunal reinstates the Applicant's appeal and orders it to be heard on its merits
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Nzila v Commissioner Legal Services & Board Coordination (Tax Appeal E1157 of 2024) [2025] KETAT 218 (KLR) (2 May 2025) (Judgment)
✦ The objection decision was time barred and is deemed allowed
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Kiamioro Building Company Limited v Commissioner of Domestic Taxes (Tax Appeal E920 of 2024) [2025] KETAT 376 (KLR) (2 May 2025) (Judgment)
✦ The Tribunal finds that the Respondent’s Objection Decision dated 11th July 2024 was not validly issued and the Appellant’s appeal is allowed.
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Kebirigo Tea Factory Company Limited v Commissioner of Domestic Taxes (Tax Appeal E756 of 2024) [2025] KETAT 216 (KLR) (2 May 2025) (Judgment)
✦ The Tribunal found that the Respondent's decision was not incorrect and that the Respondent did not err in confirming the assessments.
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Hotel Waterbuck Limited v Kenya Revenue Authority (Tax Appeal E842 of 2024) [2025] KETAT 220 (KLR) (2 May 2025) (Judgment)
✦ The Tribunal finds the Respondent’s objection decision justifiable and dismisses the appeal.
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Oaklands Coffee Marketing Limited v Commissioner of Domestic Taxes (Tax Appeal E938 of 2024) [2025] KETAT 361 (KLR) (2 May 2025) (Judgment)
✦ The Appellant's request to amend its VAT returns was made outside the statutory timeline of 5 years and the Appellant also failed to substantiate its averments with documentation.
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Azelis Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E750 of 2023) [2025] KETAT 313 (KLR) (2 May 2025) (Judgment)
✦ The Appellant's application for review was invalid due to exceeding the timelines, and the Respondent's decision to reclassify the HS codes is upheld.
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Sergon v Commissioner of Domestic Taxes (Tax Appeal E248 of 2024) [2025] KETAT 217 (KLR) (Civ) (25 April 2025) (Judgment)
✦ The Appellant's income from employment with WHO is exempt from taxation due to the provisions of the International Convention on Privileges and Immunities of the United Nations.
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Hapag-Lloyd (Kenya) Limited v Commissioner of Domestic Taxes (Tax Appeal E1198 of 2024) [2025] KETAT 215 (KLR) (Commercial and Tax) (25 April 2025) (Judgment)
✦ The Tribunal found the Respondent's decision justifiable.
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Tarkoks Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E764 of 2024) [2025] KETAT 221 (KLR) (25 April 2025) (Judgment)
✦ The Tribunal found that the Respondent’s decision was time barred under Section 51(11) of the TPA as it was issued beyond the statutory 60-day period.
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Matsinberg Clearing and Forwarding Limited v Kenya Revenue Authority & another (Tax Appeal E630 of 2024) [2025] KETAT 222 (KLR) (25 April 2025) (Judgment)
✦ The appeal is not meritorious and is struck out
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Mugwetwa v Commissioner of Investigations & Enforcement (Tax Appeal E416 of 2024) [2025] KETAT 213 (KLR) (11 April 2025) (Judgment)
✦ The Tribunal found that the income tax and MRI assessments in respect of the period 2017 to 10th December 2018 were time barred and should be expunged from the assessment. VAT assessments in respect of the period from 2017 to 20th November 2018 were also time barred.
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Jomaki Investments v Commissioner Domestic Taxes (Tax Appeal E252 of 2025) [2025] KETAT 212 (KLR) (10 April 2025) (Ruling)
✦ The Tribunal dismissed the application and struck out the Notice of Appeal, Memorandum of Appeal, and Statement of Facts.
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Cellini Holdings Limited v Commissioner of Domestic Taxes (Tax Appeal E710 of 2024) [2025] KETAT 211 (KLR) (10 April 2025) (Ruling)
✦ The Tribunal grants the Appellant leave to file a supplementary statement of facts and additional documents
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Fine Spinners Limited v Commissioner of Domestic Taxes (Tax Appeal E734 of 2024) [2025] KETAT 205 (KLR) (4 April 2025) (Judgment)
✦ CGT was due on 10th July 2023, not 23rd December 2022.