Kenyan case law
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Skillman Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E311 of 2023) [2025] KETAT 142 (KLR) (21 February 2025) (Ruling)
✦ The Appeal is dismissed for being filed late without leave
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Nabo Africa Funds v Commissioner of Domestic Taxes (Tax Appeal E334 of 2024) [2025] KETAT 141 (KLR) (21 February 2025) (Judgment)
✦ The appeal is valid and the Commissioner erred in law by allocating the refund as an advance credit.
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Dreamsview Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E740 of 2024) [2025] KETAT 135 (KLR) (21 February 2025) (Ruling)
✦ The Tribunal's decision to dismiss the appeal is upheld, and the application is denied.
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Mwai v Commissioner of Domestic Taxes (Tax Appeal E1388 of 2024) [2025] KETAT 143 (KLR) (21 February 2025) (Ruling)
✦ The Tribunal dismisses the application and does not grant any further orders or costs.
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Colt Petroleum Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E133 of 2024) [2025] KETAT 139 (KLR) (21 February 2025) (Judgment)
✦ The Tribunal finds the Appeal properly before it and upholds the Respondent's decision on the assessments.
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Receiver Manager Mumias Sugar Company Limited v Commissioner of Legal Service and Board Coordination (Tax Appeal 295 of 2024) [2025] KETAT 140 (KLR) (21 February 2025) (Judgment)
✦ The Tribunal finds the Respondent's assessment justifiable and the Appellant's failure to file returns and provide necessary documentation is deemed indolent.
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SBM Bank Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E419 of 2024) [2025] KETAT 137 (KLR) (21 February 2025) (Judgment)
✦ The Respondent erred in law and fact by assessing excise duty on amounts that are not subject to excise duty under the Excise Duty Act.
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Apex Communications Limited v Commissioner of Domestic Taxes (Tax Appeal E902 of 2023) [2025] KETAT 138 (KLR) (21 February 2025) (Ruling)
✦ The application is incompetent and untenable in law
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Hanse Agrostore Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E275 of 2024) [2025] KETAT 156 (KLR) (Commercial and Tax) (14 February 2025) (Judgment)
✦ The Tribunal has jurisdiction to hear the appeal as the Appellant's application for review was within the 30-day period provided by the EACCMA, and the Appellant met the conditions for enlargement of time as per Section 229(3) of the EACCMA.
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Mamo v Commissioner of Investigation & Enforcement (Tax Appeal E287 of 2024) [2025] KETAT 158 (KLR) (14 February 2025) (Judgment)
✦ The appeal is improperly before the Tribunal and is struck out.
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Fabro Limited v Commissioner for Investigations and Enforcement & another (Tax Appeal E235 of 2024) [2025] KETAT 159 (KLR) (Commercial and Tax) (14 February 2025) (Judgment)
✦ The Tribunal found that the Respondent erred in law and in fact in confirming the assessments and that the Appellant's objections were valid.
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Havi t/a Havi and Company Advocates v Commissioner-General Kenya Revenue Authority (Tax Appeal E345 of 2024) [2025] KETAT 110 (KLR) (Commercial and Tax) (12 February 2025) (Judgment)
✦ The Tribunal finds that the Appellant squandered his right as a taxpayer by failing to object within the requisite statutory timelines.
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Ebee Mobility Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E193 of 2024) [2025] KETAT 125 (KLR) (7 February 2025) (Judgment)
✦ The Tribunal finds and holds that the most appropriate tariff code for the classificaiton of the Appellant’s imported electric-bicycles in CKD form is HS Code 8711.60.00.
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Kariuki v Commissioner for Domestic Taxes (Tax Appeal E178 of 2024) [2025] KETAT 109 (KLR) (7 February 2025) (Judgment)
✦ The Appellant failed to demonstrate that the Respondent’s objection decision dated 31st January 2024 was erroneous.
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Isha Label Converters Limited v Commissioner of Investigations and Enforcement (Tax Appeal E485 of 2024) [2025] KETAT 127 (KLR) (Commercial and Tax) (7 February 2025) (Judgment)
✦ The Tribunal finds that the Respondent failed to comply with section 51(4) of the TPA, which requires the Respondent to notify the taxpayer in writing that the objection has not been validly lodged within 14 days and to provide the taxpayer with 7 days to comply.
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Exome Life Sciences Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E707 of 2024) [2025] KETAT 126 (KLR) (7 February 2025) (Ruling)
✦ The Tribunal grants the Appellant's application for leave to extend time for filing the appeal
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Kingsley Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E280 of 2024) [2025] KETAT 122 (KLR) (Commercial and Tax) (7 February 2025) (Judgment)
✦ The Respondent failed to issue its refund decision within ninety (90) days of receiving the refund application, and the application for refund automatically stands allowed in law.
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Astronea Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E328 of 2024) [2025] KETAT 115 (KLR) (Commercial and Tax) (7 February 2025) (Judgment)
✦ The Appellant failed to discharge its burden of proving that the Respondent's decision was incorrect or ought to have been made differently, and the appeal falls.
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Mbugua v Commissioner of Domestic Taxes (Tax Appeal E309 of 2024) [2025] KETAT 111 (KLR) (Commercial and Tax) (7 February 2025) (Judgment)
✦ The Appeal is dismissed and the Appeal is struck out.
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Basf East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E686 of 2024) [2025] KETAT 128 (KLR) (Commercial and Tax) (7 February 2025) (Judgment)
✦ The Tribunal upheld the Respondent's reclassification of the product under HS Code 3909.50.00.
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Sintel Security Print Solutions v Commissioner of Customs and Border Control (Tax Appeal E147 of 2024) [2025] KETAT 121 (KLR) (7 February 2025) (Judgment)
✦ The Tribunal upheld the Respondent's review decision and dismissed the appeal.
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Salaam Microfinance Bank Limited v Commissioner of Domestic Taxes (Tax Appeal E263 of 2024) [2025] KETAT 123 (KLR) (7 February 2025) (Judgment)
✦ The Tribunal dismissed the appeal as the Appellant did not make an application under section 47(1) of the Taxpayer Protection Act (TPA) to offset the overpaid tax.
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Waica Reinsurance (Kenya) Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E543 of 2023) [2025] KETAT 124 (KLR) (7 February 2025) (Judgment)
✦ The Tribunal upheld the Respondent's Objection Decision and dismissed the Appeal.
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Uriri Constituency Development Fund v Commissioner Legal Services & Board Co-ordination (Tax Appeal E262 of 2024) [2025] KETAT 108 (KLR) (7 February 2025) (Judgment)
✦ The Tribunal held that the assessments for the 2013 to 2015 period were time barred due to the Appellant's failure to file tax returns.
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Mwangi v Commissioner of Legal Services & Board Co-ordination (Appeal E856 of 2023) [2025] KETAT 114 (KLR) (7 February 2025) (Judgment)
✦ The Appeal is improperly before the Tribunal and is struck out.