Kenyan case law
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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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Alliance in Motion Global Limited v Commissioner of Customs and Boarder Control (Tax Appeal 345 of 2023) [2024] KETAT 1297 (KLR) (6 September 2024) (Judgment)
✦ The Tribunal determined that the Appellant’s products should be classified under HS Code 2106.90.99, not 2106.90.91.
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Cummins Car & General Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E450 of 2023) [2024] KETAT 1319 (KLR) (Civ) (6 September 2024) (Judgment)
✦ The tax in dispute is Kshs. 109,196,106.00. The Respondent was justified in concluding that CCG Holdings lacks substance in Mauritius and the entity is therefore taxable in Kenya.
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Victoria Commercial Bank PLC v Commissioner of Domestic Taxes (Tax Appeal E260 of 2023) [2024] KETAT 1311 (KLR) (Civ) (30 August 2024) (Judgment)
✦ The Tribunal finds that the Respondent complied with the provisions of section 51(8) of the TPA in making its objection decision and that the payment to Mastercard was not a royalty payment subject to withholding income tax.
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Kakuzi PLC v Commissioner for Domestic Taxes (Tax Appeal E674 of 2023) [2024] KETAT 1298 (KLR) (Civ) (30 August 2024) (Judgment)
✦ The Tribunal held that the payments to the marketing agents were subject to withholding tax under the ITA and DTA.
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Banki Kuu Pension Scheme 2012 Registered Trustees v Commissioner of Domestic Taxes (Tax Appeal E754 of 2023) [2024] KETAT 1294 (KLR) (Civ) (30 August 2024) (Judgment)
✦ The Tribunal held that the income of the Appellant, which was attributable to excess pension contribution, was subject to corporate tax.
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M-Pesa Foundation Charitable Trust v Commissioner of Domestic Taxes (Appeal E433 of 2024) [2024] KETAT 1300 (KLR) (30 August 2024) (Judgment)
✦ The objection decision dated 23rd June, 2023 was justified.
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Centsavvy Capital Ventures Limited v Commissioner of Investigation and Enforcement (Tax Appeal E156 of 2023) [2024] KETAT 1321 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal upheld the Respondent's decision to invalidate the Appellant's objection and issue additional assessments, finding that the Appellant did not provide requested documentation to support their objection.
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Belvacon Company Limited v Commissioner of Domestic Taxes (Tax Appeal E225 of 2023) [2024] KETAT 1313 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal finds the Respondent’s objection decision dated 4th July, 2022 justified.
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Toyo Construction Limited v Commissioner of Domestic Taxes (Tribunal Appeal E604 of 2023) [2024] KETAT 1291 (KLR) (23 August 2024) (Ruling)
✦ The Tribunal finds the Application merited and grants leave to amend the Memorandum of Appeal and Statement of Facts with the proposed additional documents.
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Alpha Taleo Capital Limited v Commissioner of Domestic Taxes (Tax Appeal E420 of 2023) [2024] KETAT 1295 (KLR) (23 August 2024) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s objection decision is upheld.
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Matsingberg Clearing & Forwarding Limited v Kenya Revenue Authority & another (Tax Appeal E630 of 2024) [2024] KETAT 1257 (KLR) (23 August 2024) (Ruling)
✦ The Tribunal dismissed the application as premature and unsustainable in law
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Katebes Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E332 of 2023) [2024] KETAT 1293 (KLR) (23 August 2024) (Judgment)
✦ The Respondent's invalidation decision dated 25th April 2023 is upheld, and the Respondent's objection decision dated 15th May 2023 is upheld.
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Kone Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 113 of 2023) [2024] KETAT 1242 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal upheld the Respondent's decision, finding the assessments within the statutory limit and justifiable.
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Jasir Contractors Limited v Commissioner of Domestic Taxes (Appeal E475 of 2023) [2024] KETAT 1233 (KLR) (Civ) (23 August 2024) (Judgment)
✦ The Tribunal found that the Respondent was justified in issuing the Objection decision dated 10th July 2023, as the Appellant failed to provide sufficient documentation to support its case.
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Sunpower International Limited v Commissioner of Customs and Border Control (Tax Appeal E437 of 2023) [2024] KETAT 1245 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal dismissed the Respondent’s preliminary objection and found that the Appeal was not filed out of time. The Tribunal also found that the Respondent’s decision to reject the late application for review was unjustified.
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Villa Grazia Luxury Hotel Limited v Commissioner of Domestic Taxes (Appeal E413a of 2023) [2024] KETAT 1251 (KLR) (At Nairobi) (23 August 2024) (Judgment)
✦ The decision of the Respondent to be set aside.
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Car and General (Trading) Limited v Commissioner of Legal Services and Board Coordination (Appeal E667 of 2023) [2024] KETAT 1235 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal held that the Respondent had provided sufficient basis for the assessment in the pre-assessment notice.
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Doshi and Company Hardware Limited v Commissioner Customs and Border Control (Tax Appeal E402 of 2023) [2024] KETAT 1322 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal held that the Respondent’s reclassification was justified based on the evidence and documentation provided.
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H Young &.Co (East Africa) Limited v Commissioner of Domestic Taxes (Tax Appeal E479 of 2023) [2024] KETAT 1273 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal found the Appeal valid and proceeded to determine the issues.
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Three Rivers Resort Limited v Commissioner of Domestic Taxes (Tax Appeal E451 of 2023) [2024] KETAT 1252 (KLR) (23 August 2024) (Judgment)
✦ The Appeal was filed out of time and is therefore invalid.
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Takbir General Trading Company Limited v Commissioner of Domestic Taxes (Tax Appeal 372 of 2023) [2024] KETAT 1274 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal determined that the Respondent’s Objection decision was proper in law and upheld the assessments for VAT and Income tax.
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Eldo-Rosta Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E459 of 2023) [2024] KETAT 1277 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal found that the Respondent was justified in its decision to reject the Appellant's late objections and that the Respondent did not violate the Appellant's director's right to privacy.
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Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal E499 of 2023) [2024] KETAT 1278 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal found that the withholding tax was not applicable due to the constitutional ruling that income tax waivers can only be granted by the National Assembly through legislation.
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Bluejay Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E555 of 2023) [2024] KETAT 1240 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal finds that the objection decision complies with Section 51(8) and (10) of the TPA and the assessment is not time barred.