Kenyan case law
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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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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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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.
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Pwani Oil Products v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E214 of 2023) [2024] KETAT 1275 (KLR) (Civ) (9 August 2024) (Judgment)
✦ The Tribunal found that the Appellant provided detailed information supporting its position and the sales it declared for tax. The Tribunal affirmed the Respondent’s assessment based on the input-output analysis.
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Falcon Road Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E498 of 2023) [2024] KETAT 1239 (KLR) (9 August 2024) (Judgment)
✦ The Tribunal finds that the late objection rejection decision is an appealable decision and thus has jurisdiction to hear the Appeal.
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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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Nairobi City County Government v Commissioner of Domestic Taxes (Miscellaneous Appeal E050 of 2024) [2024] KETAT 1315 (KLR) (Civ) (6 August 2024) (Ruling)
✦ The Tribunal finds that the Government's applications lack merit and dismisses them.
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Samaj v Commissioner of Domestic Taxes (Tax Appeal E077 of 2024) [2024] KETAT 1121 (KLR) (1 August 2024) (Judgment)
✦ The appeal is allowed, and the Respondent's Exemption Decision dated 15th December 2023 is set aside. The Respondent is ordered to issue the Appellant with an Exemption certificate within 60 days of the delivery of this judgment.
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Independent Electrol and Boundaries Commission v Commissioner of Domestic Taxes (Tax Appeal E623 of 2023) [2024] KETAT 1123 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal found that the Respondent was justified in issuing the additional assessment for VAT on imported services, as these services were ancillary to the supply of the KIEMS gadgets and were part of the contract awarded to the Appellant.
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County Government of Kitui v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E410 of 2023) [2024] KETAT 1132 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal found that the Appellant's documents (Appendix B1 and B2) did not have probative value and could not support the Appellant's claims regarding the tax demands.
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Heritage Insurance Company Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E386 of 2023) [2024] KETAT 1136 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal finds that the Respondent erred in subjecting dividends from Heritage TZ Limited to tax since dividends did not accrue in or was not derived from Kenya. The Respondent also erred in disallowing motor vehicle insurance expenditure as it was wholly and exclusively incurred in the production of taxable income.
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Executive Super Rides Limited v Commissioner General, Kenya Revenue Authority & another (Tax Appeal 368 of 2023) [2024] KETAT 1137 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal found the Appellant's Notice of Objection was timely and upheld the Respondents' Objection Decision.
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Kenafric Industries Limited v Commissioner of Domestic Taxes (Appeal E916 of 2023) [2024] KETAT 1147 (KLR) (1 August 2024) (Judgment)
✦ The Appeal is properly on record and the Respondent erred in disallowing the Appellant's claim of excise duty.
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Liquid Telecommunications Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E587 of 2023) [2024] KETAT 1149 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal finds that the Respondent's Objection Decision was statute time barred and the Appellant's objection was allowed by operation of law.
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Kenafric Beverages & Bottling Limited v Commissioner of Domestic Taxes (Tax Appeal E909 of 2023) [2024] KETAT 1124 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal held that preforms are raw materials used in the manufacturing of bottles, which are then used to package the Appellant’s nished products.
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Greenlife Crop Protection Africa Ltd v Commissioner of Customs and Border Control (Tax Appeal E691 of 2023) [2024] KETAT 1150 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s Review Decision dated 26th May 2023 is not an appealable decision and the demand for short levied duties is unenforceable.
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Gobol Engineering International Limited v Commissioner of Domestic Taxes (Tax Appeal E467 of 2023) [2024] KETAT 1148 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal finds the Appellant's claim for input VAT for August 2022 and January 2023 was time-barred.
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Amply Communications Limited v Commissioner of Domestic Taxes (Tax Appeal E287 of 2023) [2024] KETAT 1120 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal finds that the 2017 tax assessment is statute time barred and is therefore illegal and expunged.
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L’Oreal East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal 592 of 2023) [2024] KETAT 1135 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal held that the product should be classified under HS Code 3304.99.00, as it is a beauty or make-up preparation and not an organic surface-active product.
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Umbrella Steel Limited v Kenya Revenue Authority (Tax Appeal E816 of 2023) [2024] KETAT 1125 (KLR) (1 August 2024) (Judgment)
✦ The Tribunal finds the Appellant's appeal merited and succeeds, and the KRA erred in reclassifying the goods.
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Voghjiyani Enterprises Limited v Commissioner of Domestic Taxes (Appeal 417 of 2023) [2024] KETAT 1305 (KLR) (Civ) (26 July 2024) (Judgment)
✦ The appeal is struck out.
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Avipro East Africa Limited v Commissioner of Domestic Taxes (Appeal E112 of 2023) [2024] KETAT 1306 (KLR) (26 July 2024) (Ruling)
✦ The Tribunal dismisses the Appellant's request to file additional documents and does not order costs
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Mungai v Commissioner of Domestic Taxes (Miscellaneous Application E045 of 2024) [2024] KETAT 1308 (KLR) (26 July 2024) (Ruling)
✦ The Tribunal grants the applicant leave to file the appeal out of time.
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Jadveck General Agencies Limited v Commissioner of Domestic Taxes (Appeal E592 of 2024) [2024] KETAT 1302 (KLR) (26 July 2024) (Ruling)
✦ The Tribunal allowed the application and granted leave to file the appeal out of time.
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Kilimapesa Gold (PTY) Ltd v Commissioner for Domestic Taxes (Tax Appeal E390 of 2023) [2024] KETAT 1312 (KLR) (Civ) (26 July 2024) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the objection decision.