Kenyan case law

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

Vaghji v Commissioner of Domestic Taxes (Tax Appeal E331 of 2024) [2024] KETAT 1607 (KLR) (25 October 2024) (Judgment)

✦ The Tribunal held that the Appellant had provided sufficient documents to support its claim for acquisition costs.

Rural Electrification & Renewable Energy Corporation v Commissioner of Domestic Taxes (Tax Appeal E043 of 2024) [2024] KETAT 1594 (KLR) (25 October 2024) (Judgment)

✦ The Tribunal found that the Appellant did not provide evidence to support its case and that the burden of proof lies with the taxpayer to disprove the tax assessment.

Malco Group Limited v Commissioner of Domestic Taxes (Tax Appeal E176 of 2024) [2024] KETAT 1654 (KLR) (21 October 2024) (Judgment)

✦ The Tribunal holds that the Respondent's demand for VAT on the supply of LPG table top cookers made by the Appellant is due and payable.

Gedi Boss Trading and Transportation Limited v Commissioner of Domestic Taxes (Miscellaneous Application E1013 of 2024) [2024] KETAT 1596 (KLR) (Commercial and Tax) (18 October 2024) (Ruling)

✦ The Tribunal dismisses the application and strikes out the Memorandum of Appeal and Statement of Facts.

Kenya Breweries Ltd v Commissioner of Domestic Taxes (Tax Appeal 706 of 2021) [2024] KETAT 1474 (KLR) (11 October 2024) (Ruling)

✦ Application dismissed

Ndungi v Commissioner of Domestic Taxes (Appeal 326 of 2023) [2024] KETAT 1598 (KLR) (Commercial and Tax) (11 October 2024) (Judgment)

✦ The Tribunal dismissed the appeal and upheld the Respondent's decision to issue the additional tax assessments.

Tursec Security Group Limited v Commissioner of Domestic Taxes (Tax Appeal E044 of 2024) [2024] KETAT 1464 (KLR) (Civ) (11 October 2024) (Judgment)

✦ The Tribunal finds that the payments made to the Appellant under the Service Agreement are subject to VAT and dismisses the appeal.

Urhome International Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E519 of 2023) [2024] KETAT 1589 (KLR) (11 October 2024) (Judgment)

✦ The Tribunal found that the Respondent was justified in using the transaction value method, as the Appellant had obtained the goods on credit and the duty was assessed on the debt.

Dutch Flower Group Limited v Commissioner of Domestic Taxes (Tax Appeal E089 of 2023) [2024] KETAT 1625 (KLR) (Commercial and Tax) (11 October 2024) (Judgment)

✦ The Tribunal held that the Respondent’s decision to issue credit adjustment vouchers and the objection decision was beyond the 90-day period required by the Tax Procedures Act.

Pinnie Agency Limited v Commissioner Legal Services & Board Co-ordination Department (Civil Appeal E833 of 2023) [2024] KETAT 1602 (KLR) (Commercial and Tax) (11 October 2024) (Judgment)

✦ The Tribunal held that the Appellant was entitled to input tax claims under the law unless it could be shown that it was involved in fraud.

Langat v Commissioner Legal Services & Board Coordination (Tax Appeal E649 of 2023) [2024] KETAT 1463 (KLR) (11 October 2024) (Judgment)

✦ The Tribunal found that the Respondent’s objection decision was not proper and in conformity with the law.

East Merchants Logistics Limited v Commissioner of Legal Services & Board Coodination (Tax Appeal E872 of 2024) [2024] KETAT 1465 (KLR) (11 October 2024) (Ruling)

✦ The Tribunal dismisses the Appellant's application for leave to appeal out of time and dismisses the application.

Gateway Innovations Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E582 of 2024) [2024] KETAT 1451 (KLR) (11 October 2024) (Ruling)

✦ The Tribunal allowed the Appellant's application and lifted the agency notice

Grace Lesage t/a House of Linen v Commissioner for Domestic Taxes (Tax Appeal E983 of 2024) [2024] KETAT 1467 (KLR) (11 October 2024) (Ruling)

✦ The Tribunal allowed the application and lifted the agency notice issued on 29th August 2024.

Arm Cement PLC (in Liquidation) v Commissioner of Domestic Taxes (Tax Appeal 606 of 2022) [2024] KETAT 1469 (KLR) (At Nairobi) (11 October 2024) (Judgment)

✦ The Tribunal dismissed the Appellant's preliminary objection and found that the Insolvency Act does not apply to the tax dispute.

Laborex Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E570 of 2023) [2024] KETAT 1582 (KLR) (Commercial and Tax) (11 October 2024) (Judgment)

✦ BOTOX was correctly classified under HS Code 3002.90.00

Trina Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal E004 of 2024) [2024] KETAT 1615 (KLR) (11 October 2024) (Judgment)

✦ The Tribunal found the Respondent justified in issuing the objection decision and upheld the assessment.

Kenstar Electricals and Hardware Limited v Commissioner Domestic Taxes (Tax Appeal E806 of 2023) [2024] KETAT 1624 (KLR) (11 October 2024) (Judgment)

✦ The Tribunal found that the Appellant did not provide additional documents to support its tax liability and thus the Respondent’s objection decision was justifiable.

Primeline Hypermart Limited v Commissioner of Domestic Taxes (Appeal E445 of 2023) [2024] KETAT 1588 (KLR) (11 October 2024) (Judgment)

✦ The Tribunal found that the Respondent was justified in issuing its objection decision.

Salan Company Limited v Commissioner of Legal Services and Board Co-ordination (Appeal E957 of 2023) [2024] KETAT 1586 (KLR) (11 October 2024) (Judgment)

✦ The Tribunal holds that the Respondent's decision to proceed with execution proceedings was illegal and that the Respondent did not comply with the mandatory provisions of the Tax Procedures Act.

Mutava v Commissioner of Customs and Border Control (Miscellaneous Tax Appeal E825 of 2024) [2024] KETAT 1466 (KLR) (11 October 2024) (Ruling)

✦ The Tribunal finds merit in the application and allows it.

Melly and Lelly General Contractors Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E827 of 2023) [2024] KETAT 1626 (KLR) (11 October 2024) (Judgment)

✦ The Tribunal found that the Appellant failed to provide the required documents, which led the Respondent to disregard the costs of sale and other operational expenses.

Morgan Air and Sea Freight Logistics Kenya Ltd v Commissioner of Domestic Taxes (Tax Appeal E003 of 2023) [2024] KETAT 1470 (KLR) (7 October 2024) (Ruling)

✦ The Tribunal finds the Application lacks merit and strikes it out.

Morgan Air and Sea Freight Logistics Kenya Ltd v Commissioner of Domestic Taxes (Tax Appeal 1190 of 2022) [2024] KETAT 1460 (KLR) (7 October 2024) (Ruling)

✦ The Tribunal finds the Application lacking merit and strikes it out.