Kenyan case law
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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.
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Pejom Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E670 of 2024) [2024] KETAT 1243 (KLR) (Civ) (23 August 2024) (Ruling)
✦ The application is dismissed and the appeal is struck out.
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Dhanjal v Commissioner of Domestic Taxes (Appeal E619 of 2023) [2024] KETAT 1259 (KLR) (23 August 2024) (Judgment)
✦ The Tribunal held that the Respondent was justified in issuing its objection decision as the property was inherited and the market value at the time of acquisition would not comprise the adjusted cost for the property on a subsequent transfer.
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Kumar v Commissioner of Domestic Taxes (Tax Appeal E688 of 2024) [2024] KETAT 1272 (KLR) (23 August 2024) (Ruling)
✦ The application is merited and the Tribunal allows the appeal out of time.
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Ernie Campbell & Co. (K) Limited v Commissioner of Domestic Taxes (Tax Appeal E182 of 2020) [2024] KETAT 1310 (KLR) (12 August 2024) (Ruling)
✦ The Appellant's application is dismissed, and the Order is struck out.
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Njiru Building Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E554 of 2023) [2024] KETAT 1237 (KLR) (Civ) (9 August 2024) (Judgment)
✦ The Appeal is incompetent and the Tribunal strikes it out.
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Green Mango Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E100 of 2023) [2024] KETAT 1253 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal held that the Appellant was not liable to taxation in Kenya in the period of 2017-2020, as there was no evidence that the Appellant's income was derived in Kenya.
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Maivit Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E590 of 2023) [2024] KETAT 1282 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal determined that the products are premixes used in the manufacture of animal feeds, and thus should have been classified under HS code 2309.90.10.
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Ngatia v Commissioner of Domestic Taxes (Tax Appeal E389 of 2024) [2024] KETAT 1246 (KLR) (9 August 2024) (Ruling)
✦ The Tribunal dismissed the applications and struck out the appeal.
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Gichengo v Commissioner Investigations and Enforcement (Appeal E026 of 2023) [2024] KETAT 1268 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal found that the Respondent was justified in issuing the objection decision dated 17th August 2022, as the Appellant failed to provide credible information on the sources of the bank deposits in her accounts.
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Gachui v Commissioner of Domestic Taxes (Tax Appeal E814 of 2023) [2024] KETAT 1256 (KLR) (9 August 2024) (Ruling)
✦ Application for enlargement of time is dismissed; appeal proceeds without Respondent's Statement of Facts; matter listed for Pre-trial directions.
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BSK Global Technologies Limited v Commissioner of Domestic Taxes (Tax Appeal E421 of 2024) [2024] KETAT 1241 (KLR) (9 August 2024) (Ruling)
✦ The Tribunal has jurisdiction to hear and determine the matter, and the application is allowed.
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Sketchers Design Promoters Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E501 of 2023) [2024] KETAT 1248 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal found that the Appellant did not provide sufficient documents to support its claims and that the Respondent did not err in issuing the assessments.
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Chloride Exide Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E589 of 2023) [2024] KETAT 1254 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal held that the solar water heaters imported by the Appellant are not dual-system solar water heaters.
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Equipped Trading (K) Limited v Commissioner of Domestic Taxes (Tribunal Appeal E458 of 2023) [2024] KETAT 1234 (KLR) (Civ) (9 August 2024) (Judgment)
✦ The Appeal is incompetent, and the Tribunal strikes out the appeal.
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Waki & another (Suing ss the joint Executors of the Estate of the Late Mutula Kilonzo) v Commissioner of Domestic Taxes (Tax Appeal E836 of 2023) [2024] KETAT 1270 (KLR) (Civ) (9 August 2024) (Ruling)
✦ The Tribunal finds the application meritorious and lifts the Agency Notice
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Danveck Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E327 of 2023) [2024] KETAT 1276 (KLR) (9 August 2024) (Judgment)
✦ The Appeal is incompetent and the Tribunal strikes it out.
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Style Industries Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E140 of 2024) [2024] KETAT 1261 (KLR) (9 August 2024) (Ruling)
✦ Application for extension of time to file Statement of Facts is allowed
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Musoni Microfinance Limited v Commissioner of Domestic Taxes (Tax Appeal E125 of 2023) [2024] KETAT 1250 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal finds that the Respondent did not err in confirming the VAT assessment and the Excise duty assessment on digital lending.
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Mwangi v Commissioner of Legal Services & Board Coordination (Appeal E858 of 2023) [2024] KETAT 1260 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal held that the Appellant failed to discharge the burden of proof by not providing supporting documents for her objections.
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Mwaura v Commissioner of Domestic Taxes (Tribunal Appeal E521 of 2023) [2024] KETAT 1236 (KLR) (9 August 2024) (Judgment)
✦ The Notice of Appeal was filed beyond the statutory time limit and is therefore incompetent and untenable in law.
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Rivastage Company Limited v Commissioner of Domestic Taxes (Appeal E493 of 2023) [2024] KETAT 1269 (KLR) (9 August 2024) (Judgment)
✦ The appeal is invalid as the Memorandum of Appeal was not filed within the required time and without leave of the Tribunal.
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Zehneria Hotel Limited v Commissioner of Domestic Taxes (Tax Appeal E204 of 2024) [2024] KETAT 1271 (KLR) (9 August 2024) (Ruling)
✦ The Tribunal found that the Appellant's delay was inordinate and without a reasonable cause, and dismissed the appeal.
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Car and General Trading Limited v Commissioner of Customs and Border Control (Tax Appeal E317 of 2023) [2024] KETAT 1249 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal upheld the Respondent's demand for additional taxes, finding that the Appellant's vehicles were correctly classified under HS 8711 based on their design characteristics.
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M-Kopa Holdings c/o Morre, Director, Mkopa Kenya Limited LLC v Commissioner of Legal Services and Board Coordination (Tax Appeal E899 of 2023) [2024] KETAT 1238 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal determined that M-Kopa Holdings was a tax resident in Kenya based on the exercise of its management and control in Kenya.