Kenyan case law
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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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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.
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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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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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Rajchem Polymers Limited v Commissioner of Customs and Border Control (Miscellaneous Tax Appeal E794 of 2023) [2025] KETAT 13 (KLR) (17 January 2025) (Ruling)
✦ The Tribunal finds that it is functus ocio and lacks jurisdiction to entertain the application.
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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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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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Kamwanjo Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E282 of 2024) [2025] KETAT 10 (KLR) (17 January 2025) (Judgment)
✦ The appeal is invalid and is struck out.
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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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Trueblaq Limited v Commissioner of Domestic Taxes (Appeal E624 of 2024) [2025] KETAT 3 (KLR) (17 January 2025) (Judgment)
✦ The Appellant failed to provide evidence to support its grounds of appeal and the tax decision was not found to be incorrect.
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Wamunyinyi v Commissioner of Intelligence, Strategic Operations, Investigations and Enforcement (Tribunal Appeal E906 of 2023) [2025] KETAT 50 (KLR) (17 January 2025) (Judgment)
✦ The Tribunal found that the Respondent’s assessments for tax periods before December 2017 were illegal and not justified.
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Safaricom PLC v Commissioner of Domestic Taxes (Tax Appeal E826 of 2023) [2024] KETAT 1772 (KLR) (17 December 2024) (Judgment)
✦ The Appellant’s appeal is allowed, and the Respondent’s Objection Decision is set aside. Safaricom PLC had no legal obligation to deduct and account for PAYE on employment income for secondees assigned to Safaricom Telecommunications Ethiopia PLC.
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Sizzling Grills Limited v Commissioner of Investigations and Enforcement (Tax Appeal E203 of 2024) [2024] KETAT 1770 (KLR) (17 December 2024) (Judgment)
✦ The Tribunal finds that the Respondent's assessment was justifiable and within the 5-year statutory period.
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Mobisol Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E1129 of 2024) [2024] KETAT 1763 (KLR) (Commercial and Tax) (17 December 2024) (Judgment)
✦ The Tribunal finds the Notice of Appeal invalid due to the Appellant's failure to pay the disputed tax before filing the appeal.
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Society v Commissioner of Legal Services & Board Coordination (Tax Appeal E288 of 2024) [2024] KETAT 1757 (KLR) (17 December 2024) (Judgment)
✦ The Tribunal dismissed the Appeal and upheld the Respondent's assessment and decision dated 17th November 2023.
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Two Bright Options Limited v Commissioner of Domestic Taxes (Tax Appeal E930 of 2024) [2024] KETAT 1855 (KLR) (17 December 2024) (Ruling)
✦ The Tribunal finds that the Appellant has not established a reasonable cause for the delay and that the appeal lacks merit.
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O-Play Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E886 of 2023) [2024] KETAT 1857 (KLR) (17 December 2024) (Judgment)
✦ The Tribunal found that the Respondent was justified in its decision to disallow the Appellant's claim for bad debts and did not err in applying the 5% mark-up.
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County Government of Machakos v Commissioner of Legal Services & Board Coordination (Tax Appeal E317 of 2024) [2024] KETAT 1856 (KLR) (17 December 2024) (Ruling)
✦ The Tribunal allowed the Respondent to file a supplementary list and bundle of documents, but granted the Appellant a corresponding leave to file any additional documents.
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Twiga Stationers and Printers Limited v Commissioner of Customs and Border Control (Tax Appeal E297 of 2023) [2024] KETAT 1782 (KLR) (17 December 2024) (Judgment)
✦ The Tribunal finds that the Respondent's Review Decision dated 2nd June 2023 was issued within the statutory timeline and is not subject to operation of the law.
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Ndiritu v Commissioner of Investigation and Enforcement (Tax Appeal E238 of 2023) [2024] KETAT 1859 (KLR) (17 December 2024) (Judgment)
✦ The Tribunal found that the Respondent did not err in applying its best judgment and that the assessments were not statute time-barred. The Tribunal also found that the Respondent did not err in confirming the assessments and in registering the Appellant for VAT obligation.
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Roshina Timber Mart Limited v Commissioner of Customs & Border Control (Appeal 593 of 2022) [2024] KETAT 1769 (KLR) (17 December 2024) (Judgment)
✦ The Tribunal determined that the Respondent was justified in issuing additional assessments for undervalued consignments based on the EACCMA and Fourth Schedule provisions.
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Creative Consolidated Systems Limited v Commissioner of Domestic Taxes (Tax Appeal E817 of 2023) [2024] KETAT 1783 (KLR) (17 December 2024) (Judgment)
✦ The Tribunal set aside the Respondent's invalidation of the Appellant's objection and ordered the Respondent to determine and issue an appropriate Objection Decision in respect of the Appellant's notice of objection within sixty days of the delivery of the judgement.
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Adede v Commissioner, Investigations and Enforcement (Tax Appeal E241 of 2024) [2024] KETAT 1858 (KLR) (17 December 2024) (Judgment)
✦ The Tribunal found that the Respondent was not justified in raising the additional assessment as it was not a second audit of the Appellant's tax affairs. The assessment was late and thus unlawful.
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Sinopec International Petroleum Services Kenya Limited v Commissioner Legal Services and Board Coordination (Tax Appeal E308 of 2024) [2024] KETAT 1860 (KLR) (17 December 2024) (Judgment)
✦ The Appellant’s appeal lacks merit and the appeal is dismissed.
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Bitutech Limited v Commissioner of Customs & Border Control (Tax Appeal E1224 of 2024) [2024] KETAT 1732 (KLR) (11 December 2024) (Ruling)
✦ The Tribunal granted the application, allowing the Applicant to file its appeal out of time.