Kenyan case law
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L’oreal East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E962 of 2023) [2024] KETAT 1643 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The Tribunal held that the Respondent’s review decision is not statutorily time barred and that the Respondent did not err in classifying the consignment.
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Wanczer Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E871 of 2023) [2024] KETAT 1658 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The Tribunal upheld the Respondent's objection decision, finding the Appellant failed to discharge its burden of proof and did not raise valid objections as required by the Taxpayer Appeal Tribunal Act (TPA).
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Tema Homecare Limited v Commissioner of Domestic Taxes (Tax Appeal E633 of 2023) [2024] KETAT 1652 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal finds that the Respondent did not err in assessing beyond the 5-year statutory period. The Tribunal also finds that the Respondent’s objection decision was justifiable.
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Westfield Motors Limited v Commissioner of Domestic Taxes (Tax Appeal E919 of 2023) [2024] KETAT 1645 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal found that the Respondent issued confirmation assessments in breach of the provisions of Section 51(4A) of TPA, thus the Appellant’s objection stands allowed.
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Papyrus (Africa) Limited v Commissioner of Domestic Taxes (Tax Appeal E877 of 2023) [2024] KETAT 1648 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The Appeal is dismissed. The Respondent's objection decision is upheld.
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Unilever Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E007 of 2024) [2024] KETAT 1653 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal found that the Royalty payments were a condition for the sale of the goods imported by the Appellant.
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Chromawave Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E018 of 2024) [2024] KETAT 1667 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent’s objection decision.
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Kahawa Sukari Hardware Limited v Commissioner of Domestic Taxes (Tax Appeal E797 of 2023) [2024] KETAT 1656 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal finds that the Appellant has not demonstrated that the Respondent erred in confirming the tax assessment.
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L’oreal East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E963 of 2023) [2024] KETAT 1647 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal finds the Respondent’s review decision not time-barred and upholds the reclassification.
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Apex Communications Limited v Commissioner of Domestic Taxes (Tax Appeal E902 of 2023) [2024] KETAT 1659 (KLR) (21 November 2024) (Judgment)
✦ The Appellant's appeal is dismissed as it was not filed within the statutory time limit of 30 days from the date of the objection decision.
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Karingithi v Commissioner of Domestic Taxes (Tax Appeal E354 of 2024) [2024] KETAT 1663 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The appeal is hereby struck out.
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Fleur Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E292 of 2024) [2024] KETAT 1655 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal finds the Respondent’s objection decision justifiable due to the Appellant's statutory time-barred claim.
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Chrysal Africa Limited v Commissioner of Customs and Border Control (Tax Appeal 359 of 2024) [2024] KETAT 1670 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The Tribunal held that the Respondent erred in reclassifying Chrysal BVB from 3808.93.90 to 3824.99.90, as it is a plant growth regulator and should be classified under 3808.93.
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Jayesh Autospares Distributors Limited v Commissioner for Domestic Taxes (Tax Appeal E788 of 2023) [2024] KETAT 1671 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The Tribunal finds the Respondent’s confirmation notice dated 9th March 2023 is statutorily time barred and that the Appellant’s notice of objection stood allowed.
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Presto Business Group Limited v Commissioner of Domestic Taxes (Tax Appeal E863 of 2023) [2024] KETAT 1649 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The Appeal is improperly brought before the Tribunal and is available for striking out.
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Kamau v Commissioner, Investigations and Enforcement (Tax Appeal E809 of 2023) [2024] KETAT 1657 (KLR) (21 November 2024) (Judgment)
✦ The Appeal is allowed, and the Respondent's decision to register the Appellant for VAT is expunged. The Appellant's VAT obligation is annulled, and the objection decision is set aside.
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Mwangi v Commissioner of Domestic Taxes (Tax Appeal E031 of 2024) [2024] KETAT 1665 (KLR) (21 November 2024) (Judgment)
✦ The Appellant failed to discharge his burden of proof and the appeal is dismissed.
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Wincheru Construction Ltd v Commissioner Legal Services and Board Coordination (Tax Appeal E937 of 2023) [2024] KETAT 1644 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The Appellant failed to adduce documentary evidence to support its claims, thus failing to discharge its burden of proof.
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Acer Petroleum Limited v Commissioner of Domestic Taxes (Tax Appeal E736 of 2023) [2024] KETAT 1672 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal finds and holds that the Respondent issued its decision beyond 60 days contrary to the provisions of section 51(11) of the TPA, and the Appellant's notice of objection stood as allowed by operation of law.
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Ndang Suppliers v Commissioner of Domestic Taxes (Tax Appeal E757 of 2023) [2024] KETAT 1651 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal does not have jurisdiction to hear and determine the appeal.
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Oteba v Commissioner of Domestic Taxes (Tax Appeal E861 of 2023) [2024] KETAT 1673 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The Tribunal finds the Respondent’s objection decision justifiable.
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Ndungu v Commissioner, Investigations and Enforcement (Tax Appeal E808 of 2023) [2024] KETAT 1650 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The Appeal is allowed, the VAT registration is expunged, the Appellant's VAT obligation is annulled, and the Objection Decision is set aside.
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Lead Human Capital Limited v Commissioner of Domestic Taxes (Tax Appeal E064 of 2024) [2024] KETAT 1664 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
✦ The objection decision is valid as it was issued within the 60-day limit set by Section 51(11) of the TPA. The Appellant's disbursements, including payroll costs, are not subject to VAT.
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Roniam Construction Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E019 of 2024) [2024] KETAT 1669 (KLR) (21 November 2024) (Judgment)
✦ The Appellant failed to discharge its burden of proof and the appeal is dismissed.
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Capdrill Kenya Limited v Commissioner of Legal Services And Board Coordination (Tax Appeal E940 of 2023) [2024] KETAT 1661 (KLR) (21 November 2024) (Judgment)
✦ The Tribunal finds that the Appellant failed to prove that the Respondent's decision to disallow expenses for the hire of drilling equipment was incorrect.