Kenyan case law
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Heavy Lift Logistics East Africa Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E269 of 2024) [2025] KETAT 72 (KLR) (31 January 2025) (Judgment)
✦ The assessments in respect to 2017 year of income were statutorily time barred and ought to have been excluded from the assessment.
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Cipla Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E338 of 2024) [2025] KETAT 43 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal found that the Respondent erred in law and in fact by issuing the refund decision 446 days late, but upheld the rejection of the CIT refund application.
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Onyango v Commissioner of Domestic Taxes (Tax Appeal E942 of 2023) [2025] KETAT 74 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal held that the objection decision was justifiable as the Appellant did not provide sufficient supporting documentation to discharge its burden of proof.
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Highrise Commodities Limited v Commissioner of Investigation and Enforcement (Tax Appeal E304 of 2024) [2025] KETAT 48 (KLR) (Commercial and Tax) (31 January 2025) (Judgment)
✦ The assessment for the year 2017 was time barred and thus unlawful.
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No Excuses Limited v Commissioner of Customs and Border Control (Tax Appeal E070 of 2024) [2025] KETAT 49 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal found that the Appellant was not prejudiced by the Respondent applying the EACCET 2022 and that the Appellant’s tyres were correctly classified under HS Code 4011.20.10.
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Chrystal Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E352 of 2024) [2025] KETAT 56 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal finds that the Respondent’s reclassification of the Appellant’s product was devoid of procedural and substantive fairness, and thus its reclassification is without merit.
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ACO Drainage Limited v Commissioner Customs & Border Control (Tax Appeal E866 of 2024) [2025] KETAT 47 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal determined that the Appellant's waste water treatment plant was intended for euent/sewage treatment, which falls under HS Code 8421.29.00.
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Export Trading Company Inputs Kenya Limited v Commissioner Customs and Border Control (Tax Appeal E617 of 2024) [2025] KETAT 80 (KLR) (Commercial and Tax) (31 January 2025) (Judgment)
✦ The Tribunal held that the consignment should be classified under HS code 3105.20.00 as it contained fertilizing elements nitrogen, phosphorus, and potassium.
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Eshiwani Ashubwe & Company Advocates & another v Commissioner for Domestic Taxes (Tax Appeal E801 of 2023) [2025] KETAT 57 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal finds and holds that the Appeal partially succeeds and varies the Respondent's Conrmation of Assessment, expunging all assessments on Corporate Income Tax for the year of income 2016 and prior to 20th July 2018 on VAT.
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Gachui v Commissioner of Domestic Taxes (Tax Appeal E814 of 2023) [2025] KETAT 64 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal lacks jurisdiction to entertain the Appeal and strikes it out.
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Vojak Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E927 of 2023) [2025] KETAT 79 (KLR) (31 January 2025) (Judgment)
✦ The appeal is incompetent and the Tribunal lacks jurisdiction.
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Royflex Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E225 of 2024) [2025] KETAT 76 (KLR) (31 January 2025) (Judgment)
✦ The Appeal is not properly before the Tribunal.
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Ur Home International (Kenya) Limited v Commissioner of Domestic Taxes (Tribunal Appeal E350 of 2024) [2025] KETAT 71 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal dismissed the Appeal and upheld the Respondent’s Objection decision.
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Export Trading Company Limited v Commissioner Customs and Border Control (Tax Appeal E616 of 2024) [2025] KETAT 77 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal upheld the classification of the consignment under HS code 3824.99.90.
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Rubis Energy Kenya Plc v Commissioner of Customs and Border Control (Tax Appeal E363 of 2024) [2025] KETAT 73 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal held that the private ruling was not binding after 12 months of issuance and that the Appellant's products could not be classified under any other HS Code other than 2710.19.56.
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Rma Motors (Kenya) Limited v Commissioner of Investigations & Enforcement (Tax Appeal E289 of 2024) [2025] KETAT 63 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal finds the Appellant's appeal valid and that the assessments are not statute time barred.
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Eveready Security Guards Limited v Commissioner of Domestic Taxes (Tax Appeal E068 of 2024) [2025] KETAT 55 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal upheld the Respondent's Objection Decision and dismissed the appeal.
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Coretec Solutions Africa Limited v Commissioner of Domestic Taxes (Tax Appeal E900 of 2023) [2025] KETAT 45 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal found that the Appellant did not provide documents as requested by the Respondent and that it had already been given an opportunity to provide documents. The Appellant’s failure to provide documents speaks of indolence and ignorance of the law.
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Ibangua Investments Limited v Commissioner of Domestic Taxes (Tax Appeal 207 of 2022) [2025] KETAT 42 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal finds that the Respondent's Objection Decision was validly issued within the statutory timeline.
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County Government of Kiambu v Commissioner of Domestic Taxes (Tax Appeal E165 of 2024) [2025] KETAT 62 (KLR) (31 January 2025) (Judgment)
✦ The Tribunal held that the Appellant's Notice of Appeal was not valid as it failed to either complete the payment of conceded taxes or reach a settlement plan with the Respondent.
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Ogachi v Indima-nje Co-operative Society (Tribunal Case 355/E488 of 2023) [2025] KETAT 116 (KLR) (30 January 2025) (Ruling)
✦ Claimant is entitled to judgment for Kshs.509,644/=
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Swami Guards Limited v Commissioner of Domestic Taxes (Tax Appeal E093 of 2024) [2025] KETAT 160 (KLR) (30 January 2025) (Ruling)
✦ The Tribunal dismissed the application as it found that the interlocutory application was not properly filed and the Respondent's decision was not an appealable decision.
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Kenafric Beverages & Bottling Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E432 of 2024) [2025] KETAT 20 (KLR) (24 January 2025) (Ruling)
✦ The Application is dismissed.
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Munyi v Commissioner of Domestic Taxes (Tax Appeal E1279 of 2024) [2025] KETAT 65 (KLR) (24 January 2025) (Ruling)
✦ The Tribunal dismissed the application for extension of time and struck out the appeal.
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Cellini Holdings Limited v Commissioner of Domestic Taxes (Tax Appeal E710 of 2024) [2025] KETAT 69 (KLR) (24 January 2025) (Ruling)
✦ The Tribunal dismissed the application and made no orders as to costs.