Kenyan case law
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Anaj Warehousing Limited v Commissioner of Investigations & Enforcement (Tax Appeal E475 of 2024) [2025] KETAT 39 (KLR) (24 January 2025) (Judgment)
✦ The Tribunal found that the Respondent did not violate the statutory time limits for issuing an objection decision and that the Appellant’s objection was not valid due to lack of supporting documents.
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Skytrade Global Enterprises Limited v Commissioner of Domestic Taxes (Tribunal Appeal E104 of 2024) [2025] KETAT 54 (KLR) (24 January 2025) (Judgment)
✦ The Tribunal finds that the Respondent failed to consider the Appellant's documents and information, which prejudiced the Appellant and contravened the Tax Procedures Act.
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Kenafric Beverages & Bottling Limited v Commissioner of Domestic Taxes (Tax Appeal E909 of 2023) [2025] KETAT 21 (KLR) (24 January 2025) (Ruling)
✦ The Tribunal is functus ocio and has no jurisdiction to make the requested orders.
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Justec Communications Limited v Commissioner of Investigation and Enforcement (Tax Appeal E765 of 2024) [2025] KETAT 37 (KLR) (24 January 2025) (Judgment)
✦ The Tribunal finds that the Appellant’s objection was not allowed by operation of the law.
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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.
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Turkana Hardware & Construction Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E881 of 2024) [2025] KETAT 44 (KLR) (24 January 2025) (Ruling)
✦ The Tribunal allowed the application and granted leave for the Appellant to file its Notice of Appeal, Memorandum of Appeal, Statement of Facts, and tax decision out of time.
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Nyawira v Commissioner of Domestic Taxes (Tax Appeal E1054 of 2024) [2025] KETAT 61 (KLR) (24 January 2025) (Ruling)
✦ The Tribunal dismissed the Notice of Preliminary Objection and proceeded to hear the Appeal.
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Style Industries Limited v Commissioner of Domestic Taxes (Tax Appeal E134 of 2024) [2025] KETAT 40 (KLR) (24 January 2025) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s Objection decision is upheld.
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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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Unicom Limited v Commissioner of Intelligence, Strategic Operations, Investigations & Enforcement (Tax Appeal E013 of 2024) [2025] KETAT 66 (KLR) (24 January 2025) (Judgment)
✦ The Commissioner was not justified in invalidating Unicom's objections, as the law requires the Commissioner to notify the taxpayer of an invalidly lodged objection within 14 days, allowing the taxpayer to lodge a valid objection.
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Qhala Limited v Commissioner of Domestic Taxes (Tax Appeal E112 of 2024) [2025] KETAT 41 (KLR) (24 January 2025) (Judgment)
✦ The Appellant's service providers are employees who must be subject to PAYE.
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Amadeus Global Travel Distributions Ltd v Commissioner of Legal Services & Board Cordination (Tax Appeal E519 of 2024) [2025] KETAT 60 (KLR) (24 January 2025) (Judgment)
✦ The Appellant failed to meet the obligation placed on it under Section 30 of the Tax Appeals Tribunal Act to discharge its burden of proof by providing supporting documents.
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Kenafric Industries Limited v Commissioner of Domestic Taxes (Tax Appeal E916 of 2023) [2025] KETAT 18 (KLR) (24 January 2025) (Ruling)
✦ The Tribunal dismissed the Application and found that the Applicant's request for the Respondent to remove tax liabilities was functus ocio.
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Grain Industries Limited v Commissioner of Customs and Border Control (Tax Appeal E533 of 2024) [2025] KETAT 38 (KLR) (17 January 2025) (Judgment)
✦ The Tribunal held that the electrical automation and computer systems were part of the machinery and equipment approved for importation and were integral to the milling plant.
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Karwima Enterprises/Ali Abdullahi Mahad (Deceased) v Commissioner of Domestic Taxes (Tax Appeal E123 of 2024) [2025] KETAT 15 (KLR) (17 January 2025) (Ruling)
✦ The application is dismissed as the applicant did not demonstrate capacity to apply on behalf of the deceased's estate
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Ragsons Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E355 of 2024) [2025] KETAT 8 (KLR) (17 January 2025) (Judgment)
✦ The Tribunal finds the reclassification unjustified and the appeal succeeds.
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Eliye Springs Resort v Commissioner of Domestic Taxes (Tax Appeal E899 of 2024) [2025] KETAT 4 (KLR) (17 January 2025) (Ruling)
✦ The Tribunal dismisses the application and strikes out the appeal
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Kamahuha Limited v Commissioner for Domestic Taxes (Miscellaneous Tax Appeal E444 of 2023) [2025] KETAT 14 (KLR) (17 January 2025) (Ruling)
✦ The Tribunal dismissed the application and ordered the application to be dismissed with no costs awarded.
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Dormakaba Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E127 of 2024) [2025] KETAT 6 (KLR) (17 January 2025) (Judgment)
✦ The Tribunal found that the Respondent’s demand notices were issued past statutory timelines and that the Appellant’s objection was deemed allowed.
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Odhimoya Company Limited v Commissioner of Domestic Taxes (Tax Appeal E619 of 2024) [2025] KETAT 1 (KLR) (17 January 2025) (Ruling)
✦ The Tribunal grants the Applicant's application for leave to file an Appeal out of time.
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Base Titanium Limited v Commissioner of Domestic Taxes (Tax Appeal E407 of 2024) [2025] KETAT 5 (KLR) (Commercial and Tax) (17 January 2025) (Judgment)
✦ The Tribunal held that the Respondent was not justified in demanding Withholding Tax at 20% in respect of payments made to Wogen Pacific, as the Respondent had previously approved a rate of 12.5% under the VTDP.
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Komu v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E505 of 2024) [2025] KETAT 17 (KLR) (Commercial and Tax) (17 January 2025) (Judgment)
✦ The Tribunal finds that the Appellant failed to discharge her burden of proof by not providing documentary evidence to support her appeal.
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Mohamed Yusuf of Cross Junction Hardware and Suppliers v Commissioner of Domestic Taxes (Tax Appeal E344 of 2024) [2025] KETAT 68 (KLR) (17 January 2025) (Judgment)
✦ The Appeal is invalid due to lack of a Notice of Appeal and is struck out.
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Pectoral Limited v Commissioner of Domestic Taxes (Tax Appeal E149 of 2024) [2025] KETAT 11 (KLR) (17 January 2025) (Judgment)
✦ The Tribunal found that the Respondent erred in confirming the assessment as it did not consider the Appellant's supporting documents and failed to adjust the assessments based on the nature of the purchases.
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Arysta Lifesciences Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E930 of 2023) [2025] KETAT 7 (KLR) (17 January 2025) (Judgment)
✦ The Tribunal upheld the Respondent's decision to re-classify Foltron Plus under HS Code 3824.99.90.