Kenyan case law
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Mathia v Commissioner of Domestic Taxes (Tax Appeal E048 of 2024) [2024] KETAT 1608 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal finds that the Respondent was not justified in disallowing certain expense items on the basis that the Appellant could not sufficiently support the expenses.
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Modern Lithographic Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E981 of 2023) [2024] KETAT 1576 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
✦ The appeal is struck out due to the failure to attach the Appellant’s application for extension of time.
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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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Shinryo Corporation Kenya Branch v Commissioner of Domestic Taxes (Appeal E041 of 2024) [2024] KETAT 1592 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal upheld the Respondent's assessments and found that the Appellant's income and the employment income of its Japanese expatriate employees are not exempted from income tax.
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Kormom Holdings Limited v Commissioner of Legal Services and Board Coordination (Tribunal Appeal E006 of 2024) [2024] KETAT 1773 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
✦ The Tribunal found that the Appellant did not provide sufficient evidence to support its grounds of appeal and that the Respondent had a valid basis for its Objection Decision.
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Linksoft Integrated Services (E.A) Ltd v Commissioner of Domestic Taxes (Tax Appeal E878 of 2023) [2024] KETAT 1768 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
✦ The Tribunal found that the Respondent was justified in disallowing part of the Appellant’s claimed refund due to inconsistencies in the returns and overclaimed items.
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Reshroy Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E870 of 2023) [2024] KETAT 1578 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal lacks jurisdiction to hear the appeal due to its late filing
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Mbaru v Commissioner Income Taxes (Tax Appeal E824 of 2023) [2024] KETAT 1609 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal set aside the Notice of Objection Invalidation and remitted the matter to the Respondent to render a proper Objection Decision.
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Avic International Beijing (EA) Limited v Commissioner of Domestic Taxes (Tribunal Appeal E786 of 2023) [2024] KETAT 1601 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal dismissed the Appeal, finding that the Appellant failed to serve the Notice of Appeal on the Respondent within the statutory time limit.
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Mehta t/a Kensun Enterprises v Commissioner of Investigations and Enforcement (Customs Tax Appeal E061 of 2024) [2024] KETAT 1780 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal found that the Respondent's assessment was not manifestly erroneous and upheld the assessment.
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Hapag Lloyd Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E952 of 2023) [2024] KETAT 1577 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal determined that the Appellant was entitled to claim input VAT refunds as applied for.
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Sicpa Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E697 of 2023) [2024] KETAT 1756 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal finds that the Respondent did not raise assessments beyond the 5-year statutory timeline and that the reclassification was not erroneous.
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Isaac & Timothy Company Limited v Commissioner of Domestic Taxes (Tax Appeal E196 of 2023) [2024] KETAT 1760 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal upheld the Respondent's decision to confirm the assessments, finding that the Appellant failed to provide necessary documents to substantiate its claims.
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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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Hotjeet Enterprises Limited v Kenya Revenue Authority (Tax Appeal E636 of 2023) [2024] KETAT 1762 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent's Objection Decision.
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Alpharama Limited v Commissioner of Customs and Border Control (Appeal E832 of 2023) [2024] KETAT 1585 (KLR) (22 November 2024) (Judgment)
✦ The Respondent did not err in demanding short-levied taxes, and its actions were justified.
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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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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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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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Issack v Commissioner of Domestic Taxes (Appeal E769 of 2023) [2024] KETAT 1614 (KLR) (22 November 2024) (Judgment)
✦ The Tribunal found that the Appellant’s Appeal was valid and that the Respondent complied with the Tribunal’s orders. The Respondent was required to consider the documents provided by the Appellant and issue its Objection decision within 60 days.
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Orora v Commissioner of Domestic Taxes (Tax Appeal E645 of 2023) [2024] KETAT 1574 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
✦ The Tribunal upheld the Respondent's Objection Decision, finding that the Appellant failed to provide the required documents to support the objection and that the Respondent was not bound by the Appellant's returns.
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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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Tullow Kenya BV v Commissioner of Domestic Taxes (Tax Appeal E314 of 2024) [2024] KETAT 1777 (KLR) (22 November 2024) (Judgment)
✦ The Appellant's Appeal is dismissed, and the Respondent's Refund Decision is upheld.
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Exome Life Sciences Kenya Limited v Commissioner for Customs & Border Control (Tax Appeal E707 of 2024) [2024] KETAT 1766 (KLR) (22 November 2024) (Ruling)
✦ Appellant's application is unmerited, Respondent's application is merited