Kenyan case law
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Chemical & Solvents (EA) Limited v Commissioner Legal Services and Board Cordination (Tax Appeal E262 of 2025) [2025] KETAT 209 (KLR) (4 April 2025) (Ruling)
✦ The Application is not merited and is dismissed
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Rabai Power Limited v Commissioner of Customs and Border Control (Tax Appeal E861 of 2024) [2025] KETAT 204 (KLR) (4 April 2025) (Judgment)
✦ The Tribunal determined that the Appellant’s Filter Inserts should have been declared under HS Code 8421.23.00, not 4812.00.00.
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Hapag-Lloyd (Kenya) Limited v Commissioner of Domestic Taxes (Tax Appeal E1198 of 2024) [2025] KETAT 203 (KLR) (4 April 2025) (Judgment)
✦ The appeal is dismissed as it is improperly before the Tribunal.
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Ndungu v Commissioner for Investigations & Enforcements (Tax Appeal E564 of 2024) [2025] KETAT 207 (KLR) (4 April 2025) (Judgment)
✦ The Tribunal held that the Respondent’s decision dated 28th March 2024 was correct, as the Appellant did not provide supporting documents for her objection.
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Aiveo Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E945 of 2024) [2025] KETAT 208 (KLR) (4 April 2025) (Ruling)
✦ The Tribunal dismisses the Application and fixes the Appeal for hearing.
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Mwangi v Commissioner of Domestic Taxes (Tax Appeal E031 of 2021) [2025] KETAT 206 (KLR) (Commercial and Tax) (4 April 2025) (Ruling)
✦ The Tribunal's decision is set aside, and the appeal is referred back to the Tribunal for review
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Jogoo Investment Limited v Commissioner of Investigation & Enforcement (Tax Appeal E261 of 2025) [2025] KETAT 202 (KLR) (4 April 2025) (Ruling)
✦ The Tribunal grants the application for leave to extend time for filing the appeal due to the director's sickness.
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Fuels and Lubricants Limited v Commissioner of Domestic Taxes (Miscellaneous Application E010 of 2025) [2025] KETAT 210 (KLR) (4 April 2025) (Ruling)
✦ The application is allowed, and the company is granted leave to file its Notice of Appeal, Memorandum of Appeal, and Statement of Facts out of time.
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Far East Connections Limited v Commissioner of Investigations and Enforcement (Tax Appeal E613 of 2024) [2025] KETAT 171 (KLR) (Commercial and Tax) (21 March 2025) (Judgment)
✦ The Tribunal finds that the Respondent acted fairly in carrying out its administrative duty.
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Kenya Breweries Limited v Commissioner of Domestic Taxes (Tax Appeal 706 of 2021) [2025] KETAT 177 (KLR) (21 March 2025) (Judgment)
✦ The Tribunal found in favor of the Appellant on both issues.
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Tarkoks Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E764 of 2024) [2025] KETAT 173 (KLR) (21 March 2025) (Judgment)
✦ The appeal is improperly before the Tribunal.
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Mutava v Commissioner of Customs and Border Control (Tax Appeal E825 of 2024) [2025] KETAT 176 (KLR) (21 March 2025) (Judgment)
✦ The Appellant was not entitled to the exemption as her disability did not meet the legal criteria for exemption.
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Rae v Commissioner Domestic Taxes (Tax Appeal E343 of 2024) [2025] KETAT 174 (KLR) (Civ) (21 March 2025) (Judgment)
✦ The Appeal is dismissed, and the objection decision dated 26th February 2024 is upheld.
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Panorama Technical Services Limited v Commissioner of Domestic Taxes (Tax Appeal E449 of 2024) [2025] KETAT 175 (KLR) (Commercial and Tax) (21 March 2025) (Judgment)
✦ The Tribunal found that the Respondent erred in invalidating the Appellant’s notice of objection and that the Respondent acted beyond the statutory time limit in issuing the Conrmation of Assessment.
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L’oreal East Africa Limited v Commissioner of Customs & Border Control (Tax Appeal E577 of 2024) [2025] KETAT 178 (KLR) (21 March 2025) (Judgment)
✦ The Tribunal found that the Respondent did not err in reclassifying the Appellant's products from tari code 3401.30.00 to tari code 3304.99.00.
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Kenya Breweries Limited v Commissioner of Domestic Taxes (Tax Appeal 706 of 2021) [2025] KETAT 172 (KLR) (19 March 2025) (Ruling)
✦ The Tribunal sets aside its previous decision and refers the case back to the TAT Panel 3 for consideration on its merits.
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Pentium Gas Station Limited v Commissioner of Investigation and Enforcement (Tax Appeal E399 of 2024) [2025] KETAT 167 (KLR) (14 March 2025) (Judgment)
✦ The income tax assessments for the 2017-2018 years of income are time barred and the VAT assessments for the period 2017 to 20th September 2018 are also time barred.
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Regineez Enterprises Ltd v Commissioner of Investigations & Enforcement (Tax Appeal E425 of 2024) [2025] KETAT 195 (KLR) (Civ) (14 March 2025) (Judgment)
✦ The assessments for 2017 are time-barred, but the assessments for 2022 and VAT for the period between November 2022 and November 2019 are lawful.
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Chekimu Wood Mart Limited v Commissioner, Investigations and Enforcement (Tax Appeal E406 of 2024) [2025] KETAT 198 (KLR) (Civ) (14 March 2025) (Judgment)
✦ The Tribunal found the assessments to be valid and within the statutory period.
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Pine Energy EA Limited v Commissioner of Domestic Taxes (Tax Appeal E177 of 2024) [2025] KETAT 199 (KLR) (14 March 2025) (Judgment)
✦ The Tribunal found that the Respondent’s Objection decision was validly issued within the statutory timelines.
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Palm Builders Limited v Commissioner of Domestic Taxes (Tax Appeal E602 of 2024) [2025] KETAT 179 (KLR) (Civ) (14 March 2025) (Judgment)
✦ The Tribunal found that the Respondent did not err in confirming the assessments, as the Appellant did not provide supporting documents for the funds received for the development of the project.
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Africa Gas and Oil Company Limited v Commissioner of Domestic Taxes (Tax Appeal E504 of 2024) [2025] KETAT 196 (KLR) (Commercial and Tax) (14 March 2025) (Judgment)
✦ The Appellant is entitled to a VAT refund for excess input tax arising from zero-rated supplies of LPG.
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Panari Centre Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E863 of 2024) [2025] KETAT 169 (KLR) (14 March 2025) (Judgment)
✦ The confirmation of assessment notice dated 26th June 2024 was time barred pursuant to Section 51(11) of the TPA, and the Appellant's notice of objection stood allowed by operation of law.
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Stefanutti Stocks Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 18 of 2020) [2025] KETAT 185 (KLR) (14 March 2025) (Judgment)
✦ The Tribunal finds that the disallowed salary expenses are not allowable costs pursuant to Section 15 of the Income Tax Act.
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Jarso v Commissioner of Investigations & Enforcement (Tax Appeal E453 of 2024) [2025] KETAT 190 (KLR) (14 March 2025) (Judgment)
✦ The Tribunal finds that the Respondent’s assessments were not in contravention of the law.