Kenyan case law
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Rajchem Polymers Limited v Commissioner of Customs and Border Control (Tax Appeal E070 of 2024) [2024] KETAT 1457 (KLR) (Commercial and Tax) (7 October 2024) (Ruling)
✦ The Tribunal dismissed the Application and ordered no orders as to costs.
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Morgan Air and Sea Freight Logistics Kenya Ltd v Commissioner of Domestic Taxes (Tax Appeal E002 of 2023) [2024] KETAT 1459 (KLR) (7 October 2024) (Ruling)
✦ The Tribunal finds the Application lacking merit and strikes it out.
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Acrowood Imports & Exports Limited v Commissioner of Domestic Taxes (Tribunal Appeal E796 of 2023) [2024] KETAT 1461 (KLR) (Civ) (4 October 2024) (Judgment)
✦ The Tribunal found the Respondent justified in issuing the objection decision as the Appellant did not provide documents to support its grounds of objection.
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Idime Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E062 of 2024) [2024] KETAT 1440 (KLR) (4 October 2024) (Judgment)
✦ The Appellant’s Notice of Appeal was filed out of time and without leave, rendering the Appeal incompetent.
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M-Kopa Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E735 of 2023) [2024] KETAT 1441 (KLR) (Civ) (4 October 2024) (Judgment)
✦ The Tribunal dismissed the appeal and confirmed the additional assessments for the years 2017 to 2020.
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Boleyn Magic Panel Limited v Commissioner of Domestic Taxes (Appeal E866 of 2023) [2024] KETAT 1453 (KLR) (Commercial and Tax) (4 October 2024) (Judgment)
✦ The Tribunal found that the Respondent erred in law by failing to issue its objection decision within 60 days from the dates the Appellant filed objections.
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Westlands Trading Limited v Commissioner of Customs and Border Control (Tax Appeal E191 of 2024) [2024] KETAT 1443 (KLR) (4 October 2024) (Judgment)
✦ The Tribunal determined that the Appellant’s imports should be classified under HS Code 2922.42.00, as the product is Monosodium Glutamate (MSG) and falls under this HS Code.
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Africa’s Talking Limited v Commissioner of Domestic Taxes (Appeal E733 of 2023) [2024] KETAT 1455 (KLR) (4 October 2024) (Judgment)
✦ The Tribunal found that the Respondent’s assessments of income tax for the years 2017 and 2018 were not time-barred. The Tribunal also found that the Respondent was justified in issuing its objection decision dated 22nd September 2023.
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Hashi Energy Ltd (in Liquidation v Commissioner of Domestic Taxes (Tax Appeal E699 of 2023) [2024] KETAT 1436 (KLR) (4 October 2024) (Judgment)
✦ The Tribunal found that the Appellant failed to provide the required documents and information, and did not respond to the Respondent's findings. The Appellant did not bear the burden of proof as per the Tax Procedures Act.
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Hemingways Watamu Limited v Commissioner of Domestic Taxes (Tax Appeal E768 of 2023) [2024] KETAT 1435 (KLR) (4 October 2024) (Judgment)
✦ The Tribunal finds that the Appellant's Notice of Objection was not allowed by operation of the law, and the Appellant's investment deduction is not allowable at 150%.
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Friedrich Naumann Foundation for Freedom v Commissioner of Domestic Taxes (Tribunal Appeal E977 of 2023) [2024] KETAT 1439 (KLR) (4 October 2024) (Judgment)
✦ The Tribunal finds the Respondent's decision is an appealable decision, not a tax decision.
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Fast Conveyors Supplies Limited v Commissioner of Legal Services and Board Cordination (Tax Appeal E586 of 2023) [2024] KETAT 1442 (KLR) (Civ) (4 October 2024) (Judgment)
✦ The Tribunal found that the Respondent's assessments were justifiable as they were based on accurate and reasonable estimates, and the Appellant had under-declared its income.
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Westlands Trading Limited v Commissioner of Customs and Border Control (Tax Appeal E746 of 2023) [2024] KETAT 1438 (KLR) (4 October 2024) (Judgment)
✦ The Tribunal finds that the Appellant correctly classified its imported AjiNomoto umami sodium glutamate under HS Code 2922.42.00 and that the Respondent was not justified in reclassifying it.
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Karen Hospital Limited v Commissioner of Domestic Taxes (Tax Appeal E236 of 2024) [2024] KETAT 1471 (KLR) (4 October 2024) (Judgment)
✦ The Respondent was not justified in rejecting the Appellant's application for late objection.
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Techsavanna Company Limited v Commissioner of Domestic Taxes (Appeal E932 of 2023) [2024] KETAT 1462 (KLR) (4 October 2024) (Judgment)
✦ The Tribunal found that the appeal was not filed within the statutory time limit and dismissed the appeal.
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Renova Limited v Commissioner of Domestic Taxes (Tax Appeal 323 of 2024) [2024] KETAT 1472 (KLR) (4 October 2024) (Judgment)
✦ The Tribunal finds that the Respondent's objection decision was justifiable.
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Match Masters Limited v Commissioner of Customs & Border Control (Tax Appeal E933 of 2023) [2024] KETAT 1437 (KLR) (4 October 2024) (Judgment)
✦ The Appeal is allowed, and the Respondent’s decisions are set aside.
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Multichoice Kenya Limited v Commissioner of Domestic Taxes (Appeal E034 of 2024) [2024] KETAT 1434 (KLR) (27 September 2024) (Judgment)
✦ The Tribunal held that the DStv Single LNB should be classified under HS Code 8529.10.00, as it is a part suitable for use solely or principally with the apparatus of headings 85.24 to 85.28.
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Kithome & another v Commissioner of Domestic Taxes (Tribunal Appeal E143 of 2024) [2024] KETAT 1432 (KLR) (27 September 2024) (Judgment)
✦ The Preliminary Objection is unmerited and dismissed. The objection decision is statute time barred.
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Chania Power Company Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E605 of 2023) [2024] KETAT 1433 (KLR) (27 September 2024) (Judgment)
✦ The Tribunal found that the Respondent did not err in apportioning the Appellant’s expenses proportionally between business income and interest income.
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African Research Collaboration for Health Limited v Commissioner of Domestic Taxes (Tax Appeal E313 of 2023) [2024] KETAT 1426 (KLR) (27 September 2024) (Judgment)
✦ The Preliminary Objection was not merited, and the decision to reject the income tax exemption application was an appealable decision.
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Bernsoft Interactive Limited v Commissioner of Domestic Taxes (Tax Appeal E506 of 2023) [2024] KETAT 1425 (KLR) (27 September 2024) (Judgment)
✦ The Appellant failed to discharge its burden of proof.
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Alliance One Tobacco Kenya Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 42 of 2023) [2024] KETAT 1347 (KLR) (20 September 2024) (Judgment)
✦ The Tribunal found that the Appellant did not adduced grounds to justify interfering with the Respondent’s decision in relation to Corporate Income Tax.
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Teamtop Holdings Limited v Commissioner of Domestic Taxes (Tax Appeal E980 of 2023) [2024] KETAT 1360 (KLR) (20 September 2024) (Judgment)
✦ The Tribunal held that the Respondent’s response was in violation of statutory timelines, and the Appellant’s objection was deemed allowed by operation of the law.
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Jambostar Properties Limited v Commissioner of Domestic Taxes (Miscellaneous Application E062 of 2024) [2024] KETAT 1343 (KLR) (20 September 2024) (Ruling)
✦ The Tribunal grants leave to the Applicant to file its Appeal out of time