Kenyan case 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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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.
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Techsavanna Company Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E1225 of 2024) [2024] KETAT 1734 (KLR) (Civ) (11 December 2024) (Ruling)
✦ The Tribunal found the application merited and set aside the previous judgment, deemed the appeal as filed and served, and stayed the execution of agency notices.
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Azelis Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E750 of 2023) [2024] KETAT 1785 (KLR) (5 December 2024) (Ruling)
✦ The Respondent's Notice of Motion is disallowed
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Sheffield Systems Limited v Commissioner of Customs and Border Control (Tax Appeal E057 of 2024) [2024] KETAT 1600 (KLR) (Commercial and Tax) (25 November 2024) (Judgment)
✦ The Tribunal found that the Respondent erred in assessing the tax payable by incorrectly analyzing the Appellant's foreign purchases against CIF declared, and in reclassifying the imported goods.
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Fairlands Investment Limited v Commissioner of Domestic Taxes Department (Appeal E384 of 2024) [2024] KETAT 1575 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal finds the Respondent's Objection Decision justifiable.
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Active Brand Works Limited v Commissioner for Domestic Taxes (Tax Appeal E054 of 2024) [2024] KETAT 1761 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal found that the Respondent did not err in levying the penalty, as the Appellant failed to provide a reasonable cause for the late filing of the returns.
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Kiraba v Commissioner of Investigations and Enforcement (Appeal E605 of 2022) [2024] KETAT 1613 (KLR) (22 November 2024) (Judgment)
✦ The Appellant’s Appeal is valid. The Respondent’s Objection decision was not invalid as it included a statement of findings and reasons for the decision. The Respondent was required to issue its Objection decision within 60 days of receipt of the objection or any further information, and the decision was issued within the required timeframe.
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Agrigreen Consulting Corporation Limited v Commissioner of Domestic Taxes (Tax Appeal E854 of 2023) [2024] KETAT 1764 (KLR) (22 November 2024) (Judgment)
✦ The Appeal is dismissed, and the Respondent's Objection Decision is upheld.
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Hamron Logistics Limited v Commissioner of Domestic Taxes (Tax Appeal E972 of 2023) [2024] KETAT 1612 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal upheld the Respondent’s Objection Decision
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Zhao v Commissioner, Investigations and Enforcement Department (Appeal E208 of 2024) [2024] KETAT 1599 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal found that the Objection decision dated 29th January 2024 was not valid.
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Nyeri Water and Sanitation Company Limited v Commissioner of Domestic Taxes (Tax Appeal 197 of 2015) [2024] KETAT 1776 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal holds that sewerage services were exempt from VAT between 1st January 2011 to 1st September 2013, but were taxable at the standard rate from 2nd September 2013 to 10th June 2015.
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Kenric Investments Limited v Commissioner of Domestic Taxes (Appeal E907 of 2023) [2024] KETAT 1603 (KLR) (22 November 2024) (Judgment)
✦ The Appeal is incompetent and is hereby struck out.
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Gateway Marine Services Limited v Commissioner of Domestic Taxes (Tax Appeal E110 of 2024) [2024] KETAT 1580 (KLR) (22 November 2024) (Judgment)
✦ The appeal is incompetent and is struck out.
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Universal Reliance Emporium Limited v Commissioner for Domestic Taxes (Tax Appeal E987 of 2024) [2024] KETAT 1786 (KLR) (22 November 2024) (Ruling)
✦ The Tribunal grants leave to the Appellant to file its appeal out of time, deeming the Notice of Appeal and other documents as duly filed and served.
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Parliamentary Service Commission v Kenya Revenue Authority (Appeal E399 of 2023) [2024] KETAT 1583 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal finds that the Motor Vehicle Reimbursement to the Members of Parliament are gains from employment that are subject to tax as provided for under Section 3(2) of the Income Tax Act.
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Algarve Distributors Limited v Commissioner of Investigations & Enforcement (Appeal E781 of 2023) [2024] KETAT 1597 (KLR) (22 November 2024) (Judgment)
✦ The Appeal is valid, the Objection decision is lawful, and the Respondent did not err in its tax assessment.
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Milestone Games Limited v Commissioner of Domestic Taxes & another (Tax Appeal E873 of 2023) [2024] KETAT 1784 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
✦ The Tribunal found that the Respondents were not justified in ignoring the interim orders issued in Kakamega Constitutional Petition No. E016 of 2023.
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Kool Breeze Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E738 of 2024) [2024] KETAT 1779 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
✦ Application for extension of time to file statement of facts is allowed
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Viki Energy Limited v Commissioner of Domestic Taxes (Tax Appeal E911 of 2023) [2024] KETAT 1571 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
✦ The Appeal is invalid as it was lodged out of time without leave of the Tribunal.
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Nimbusfire Africa Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E150 of 2024) [2024] KETAT 1771 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
✦ The Appellant failed to discharge its burden of proof on the issue of its subcontract with Miranda East Africa Group and the responsibility to account for withholding tax. The assessment demand is therefore proper.
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Nimron Ventures Limited v Commissioner of Domestic Taxes (Appeal E936 of 2023) [2024] KETAT 1774 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal found that the Respondent was justified in its assessment and that the Appellant's revenue was not overstated.
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Atcost Structures Company Limited v Commissioner of Domestic Taxes (Tax Appeal E966 of 2023) [2024] KETAT 1611 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal finds the Respondent's rejection of the Appellant's late objection improper and remits the matter back to the Respondent for a proper objection decision.
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Kamunya v Commissioner of Domestic Taxes (Tax Appeal E865 of 2023) [2024] KETAT 1579 (KLR) (22 November 2024) (Judgment)
✦ The Appeal is struck out as the Notice of Appeal is invalid due to the Appellant not paying undisputed taxes.
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Sugarland Estates Limited v Kenya Revenue Authority (Tax Appeal E960 of 2023) [2024] KETAT 1570 (KLR) (22 November 2024) (Judgment)
✦ The Appeal is dismissed as the Appellant failed to file a Memorandum of Appeal.