Kenyan case law

Nesek Africa Limited v Commissioner of Domestic Taxes (Miscellaneous Case E1009 of 2024) [2024] KETAT 1618 (KLR) (18 November 2024) (Ruling)

✦ The application is dismissed

Weihai International Economic & Technical Co-operative Company Limited v Commissioner of Domestic Taxes (Tax Appeal E789 of 2023) [2024] KETAT 1765 (KLR) (11 November 2024) (Ruling)

✦ The Tribunal grants the Appellant's application for leave to file an additional witness statement and allows the Appellant to file a supplementary or additional witness statement within the specified time frame.

Reiable Concrete Works Limited v Commissioner of Domestic Taxes (Tax Appeal E1066 of 2024) [2024] KETAT 1549 (KLR) (8 November 2024) (Ruling)

✦ The application is partly meritorious, and the Tribunal grants leave to file the appeal out of time and sets a timeline for filing the Notice of Appeal, Memorandum of Appeal, and Statement of Facts.

Sny Motors Limited v Kenya Revenue Authority (Tax Appeal E910 of 2023) [2024] KETAT 1550 (KLR) (8 November 2024) (Judgment)

✦ The Appeal is incompetent for non-compliance with Section 13(b) of the Tax Appeals Tribunal Act and is struck out.

Sny Motors Limited v Commissioner of Domestic Taxes (Tax Appeal E912 of 2023) [2024] KETAT 1546 (KLR) (8 November 2024) (Judgment)

✦ The appeal is incompetent for non-compliance with Section 13(b) of the TATA and is struck out.

King’a Wear Limited v Commissioner of Customs and Border Control (Tax Appeal E274 of 2024) [2024] KETAT 1548 (KLR) (8 November 2024) (Judgment)

✦ The Tribunal found that the Respondent erred in reclassifying the Appellant’s products from tari code 6302.39.00 to tari code 6302.31.00.

Bid v Mwangi (Tribunal Case E567 of 2024) [2024] KETAT 1552 (KLR) (Commercial and Tax) (6 November 2024) (Ruling)

Muthoka v Pomoni Investments & 3 others (Tribunal Case E545 of 2022) [2024] KETAT 1551 (KLR) (6 November 2024) (Judgment)

✦ The notice of termination is upheld, and the tenant is ordered to vacate the premises and pay outstanding rent.

Compagnie Nationale Air France v Commissioner of Customs & Boarder Control (Tax Appeal E119 of 2024) [2024] KETAT 1781 (KLR) (5 November 2024) (Ruling)

✦ The Appellant is granted leave to file its Supplementary Statement of Facts and additional documents within 15 days of the date of delivery of this Ruling.

Mahad (Deceased) v Commissioner of Domestic Taxes (Miscellaneous Application E060 of 2024) [2024] KETAT 1767 (KLR) (5 November 2024) (Ruling)

✦ The application is incompetent and is struck out

Multicolor Corporation Kenya Limited (Formerly) TP Kenya v Commissioner for Domestic Taxes & 3 others (Miscellaneous Application E072 of 2024) [2024] KETAT 1755 (KLR) (5 November 2024) (Ruling)

✦ The Tribunal finds merit in the application and allows it, summoning the Commissioner to appear and explain non-compliance

KLM Royal Dutch Airlines v Commissioner of Customs & Border Control (Tax Appeal E120 of 2024) [2024] KETAT 1787 (KLR) (Commercial and Tax) (5 November 2024) (Ruling)

✦ The Tribunal grants leave to amend the statement of facts and serves the additional documents within 15 days.

Rioki Estate Company (1970) Limited v Commissioner of Domestic Taxes (Tax Appeal E841 of 2023) [2024] KETAT 1778 (KLR) (5 November 2024) (Ruling)

✦ The Tribunal dismisses the application and reserves the appeal for judgment

Jumbo Foam Matrresses Industries Limited v Commissioner of Customs and Border Control (Miscellaneous Tax Appeal E081 of 2024) [2024] KETAT 1491 (KLR) (31 October 2024) (Ruling)

✦ The application succeeds and the Tribunal grants leave for the applicant to file its Notice of Appeal, Memorandum of Appeal, and Statement of Facts within 14 days, and the respondent to file its response within 30 days.

Planet Technical Solutions Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E096 of 2024) [2024] KETAT 1490 (KLR) (31 October 2024) (Ruling)

✦ The Application is struck out

Gazlin Energy Limited v Commissioner of Domestic Taxes (Tax Appeal E950 of 2024) [2024] KETAT 1493 (KLR) (31 October 2024) (Ruling)

✦ The Tribunal allows the application and grants leave to file the Notice of Appeal, Memorandum of Appeal, and Statement of Facts.

Hyper Ventures Limited v Commissioner of Domestic Taxes (Tax Appeal E884 of 2024) [2024] KETAT 1492 (KLR) (Commercial and Tax) (31 October 2024) (Ruling)

✦ The Tribunal dismissed the application as the Applicant lacked a valid reason for delay and there was no evidence of a merited appeal.

Rihab Investment Limited v Kenya Revenue Authority (Miscellaneous Tax Appeal E080 of 2024) [2024] KETAT 1489 (KLR) (Appeals) (31 October 2024) (Ruling)

✦ The Application is dismissed with no orders as to costs

Nyutu v Commissioner of Domestic Taxes (Miscellaneous Appeal E095 of 2024) [2024] KETAT 1488 (KLR) (31 October 2024) (Ruling)

✦ The Tribunal allowed the appeal and granted leave to file the Notice of Appeal, Memorandum of Appeal, and Statement of Facts out of time.

Oraro v Commissioner of Domestic Taxes (Appeal 308 of 2023) [2024] KETAT 1483 (KLR) (25 October 2024) (Judgment)

✦ The Appeal is allowed, the Respondent’s objection decision is set aside, and the matter is referred back to the Respondent to review the Appellant’s documents and make a determination within sixty days.

Judiciary v Commissioner of Domestic Taxes (Appeal E714 of 2023) [2024] KETAT 1584 (KLR) (25 October 2024) (Judgment)

✦ The Tribunal finds that the Appellant has not earned any gains or profits from business, employment, or a right granted for use or occupation of property. Therefore, the monies collected and remitted to the Exchequer do not fall within the ambit of Section 3(1) and (2) of the Income Tax Act.

Kenya Tea Development Agency Farmers Company Limited v Commissioner of Domestic Taxes (Tribunal Appeal E039 of 2024) [2024] KETAT 1621 (KLR) (Commercial and Tax) (25 October 2024) (Judgment)

✦ The Tribunal found that the Respondent complied with Section 51(8) of the Tax Procedures Act and erred in failing to include WHT paid in the objection decision.

House Farm Limited v Commissioner of Customs & Border Control (Appeal 448 of 2023) [2024] KETAT 1606 (KLR) (Commercial and Tax) (25 October 2024) (Judgment)

✦ The Appellant’s Application for Review was allowed by operation of law.

Harley's Limited v Commissioner of Customs & Border Control (Tribunal Appeal E027 of 2024) [2024] KETAT 1620 (KLR) (25 October 2024) (Judgment)

✦ The Tribunal upheld the Respondent's reclassification of the Heyer-surgical lights under HS Code 8539.52.00.

Inchcape Shipping Services Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal E440 of 2023) [2024] KETAT 1623 (KLR) (25 October 2024) (Judgment)