Kenyan case law
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Berry Hill Company Limited v Commissioner of Legal Services And Board Coordination (Tax Appeal E609 of 2023) [2024] KETAT 1342 (KLR) (20 September 2024) (Judgment)
✦ The Appeal is dismissed, and the objection decision is upheld.
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Morgan Air and Sea Freight Logistics v Commissioner of Domestic Taxes (Tax Appeal E004 of 2023) [2024] KETAT 1339 (KLR) (20 September 2024) (Ruling)
✦ The Tribunal finds the Application lacks merit and strikes it out.
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Morgan Air and Sea Freight Logistics v Commissioner of Domestic Taxes (Tax Appeal 1023 of 2022) [2024] KETAT 1355 (KLR) (Civ) (20 September 2024) (Ruling)
✦ The Tribunal finds the Application lacks merit and strikes it out.
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Novixa International Limited v Commissioner of Customs and Border Control (Tax Appeal E092 of 2023) [2024] KETAT 1338 (KLR) (Commercial and Tax) (20 September 2024) (Judgment)
✦ The Tribunal found that the Appellant's products were micronutrients preparations and not fertilizer, thus disqualifying them under Chapter 31 of the Harmonized System.
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Imco Holdings Limited v Commissioner of Domestic Taxes (Appeal 349 of 2023) [2024] KETAT 1349 (KLR) (20 September 2024) (Judgment)
✦ The Respondent's Objection Decision was not competent in accordance with the law
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Weihai International Economic and Technical Cooperative Ltd v Commissioner for Domestic Taxes (Tax Appeal E789 of 2023) [2024] KETAT 1344 (KLR) (20 September 2024) (Ruling)
✦ The Tribunal dismissed the application and found that the Respondent would suffer prejudice if the orders were granted.
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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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Haneda Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E599 of 2024) [2024] KETAT 1340 (KLR) (20 September 2024) (Ruling)
✦ The Application is granted, and the Applicant is allowed to file an appeal out of time.
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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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Sainad Agencies Limited v Commissioner oOf Domestic Taxes (Tax Appeal E628 of 2023) [2024] KETAT 1341 (KLR) (20 September 2024) (Judgment)
✦ The Tribunal found that the objection decision was issued in accordance with Sections 51 (9) and 51 (10) of the Tax Procedures Act. The Tribunal also found that the Respondent was justified in fully confirming the assessment.
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Solargen Technologies Limited v Commissioner of Customs and Border Control (Tax Appeal E174 of 2024) [2024] KETAT 1345 (KLR) (20 September 2024) (Judgment)
✦ The Tribunal is not bound by the WCO Ruling and finds that the Respondent erred in re-classifying the Solar Heating Systems.
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Spread Marketing Consultancy Limited v Commissioner of Domestic Taxes (Tax Appeal E151 of 2023) [2024] KETAT 1454 (KLR) (13 September 2024) (Judgment)
✦ The Tribunal finds that the Appellant did not provide all required documents to support its objection and did not discharge its burden of proof.
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Ola Energy Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E760 of 2023) [2024] KETAT 1473 (KLR) (Commercial and Tax) (13 September 2024) (Judgment)
✦ The Tribunal dismissed the ground of appeal that the Respondent issued contradictory objection decisions. The assessment was not time barred as it was within the 5-year limit period. The assessment did not contravene Section 31(8) of the Tax Procedures Act.
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Noorani v Commissioner of Domestic Taxes (Tax Appeal 281 of 2023) [2024] KETAT 1458 (KLR) (13 September 2024) (Judgment)
✦ The Appeal is partially allowed, with assessments for Income tax and VAT for periods prior to 1st January 2017 and October 2017 set aside, and assessments for subsequent periods upheld.
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Monarch Insurance Company Limited v Commissioner of Customs & Border Control (Appeal E876 of 2023) [2024] KETAT 1255 (KLR) (9 September 2024) (Judgment)
✦ The Tribunal has jurisdiction to deal with the matter and the Respondent was justified to make the review decision.
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Mumayaz Limited v Commissioner of Investigations and Enforcement (Tribunal Appeal E737 of 2023) [2024] KETAT 1303 (KLR) (6 September 2024) (Judgment)
✦ The Tribunal found that the Respondent’s assessments for the periods 1st March 2014 to 28th February 2016 and 1st March 2016 to 28th February 2019 were illegal.
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Angwen v Commissioner of Investigations & Enforcement (Tax Appeal E626 of 2023) [2024] KETAT 1324 (KLR) (6 September 2024) (Judgment)
✦ The Appellant's appeal is dismissed as the Respondent's objection decision was within the prescribed timelines. The assessments are not statute time-barred.
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Haria v Commissioner of Domestic Taxes (Tax Appeal E518 of 2023) [2024] KETAT 1323 (KLR) (6 September 2024) (Judgment)
✦ The Tribunal held that the Appellant was not liable for CGT at the rate of 15% as the transfer was completed in 2022 and the Appellant had self-assessed and paid CGT at the rate of 5%.
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NK Brothers Limited v Commissioner of Domestic Taxes (Tax Appeal E955 of 2023) [2024] KETAT 1292 (KLR) (6 September 2024) (Judgment)
✦ The Tribunal found the Appeal invalid as the Respondent did not issue an objection decision, and the Appeal is not based on any tax decision.
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Beru Trading Limited v Commissioner of Legal Services and Board Coordination (Tribunal Appeal 324 of 2023) [2024] KETAT 1299 (KLR) (6 September 2024) (Judgment)
✦ The Tribunal finds that the Respondent was justified in issuing its objection decision as the Appellant did not provide relevant documentation to substantiate its tax claims.
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Tropical Healthcare Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E630 of 2023) [2024] KETAT 1296 (KLR) (6 September 2024) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent's objection decision.
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Newmont Commodities v Commissioner of Domestic Taxes (Appeal E511 of 2023) [2024] KETAT 1307 (KLR) (6 September 2024) (Judgment)
✦ The Appeal is validly lodged and the Respondent was justified in issuing the objection decision.
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James v Commissioner of Domestic Taxes (Tax Appeal E607 of 2023) [2024] KETAT 1320 (KLR) (6 September 2024) (Judgment)
✦ The Respondent’s default assessment was time barred as it was issued beyond the 5-year limit provided by Section 29(5) of the Tax Procedures Act.
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Avipro East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal E112 of 2023) [2024] KETAT 1318 (KLR) (6 September 2024) (Judgment)
✦ The Appellant failed to prove that the assessment was wrong or excessive, and the assessment is upheld.
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Nes Foods Limited v Commissioner of Domestic Taxes (Tax Appeal E623 of 2024) [2024] KETAT 1346 (KLR) (Civ) (6 September 2024) (Ruling)
✦ The Appellant's application is dismissed