Kenyan case law
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Cale Infrastructure Construction Company Limited v Commissioner, Customs and Border Control & another (Tax Appeal E416 of 2023) [2024] KETAT 1041 (KLR) (19 July 2024) (Judgment)
✦ The Tribunal finds that the Respondent did not err in assessing Kshs 359,047,353.00 on machinery, equipment, and motor vehicles, and that the exemption applied to hardware tools and spares was valid.
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Khaki v Commissioner of Domestic Taxes (Tax Appeal E553 of 2024) [2024] KETAT 1028 (KLR) (Civ) (19 July 2024) (Ruling)
✦ The Tribunal finds the application merited and grants leave to file an appeal out of time, but dismisses the application for failing to meet the threshold requirements.
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Richard Kiplangat Kirui t/a Kiboe Uperhill Academy v Commissioner of Legal Services & Board Coordination (Tax Appeal E369 of 2024) [2024] KETAT 1074 (KLR) (19 July 2024) (Ruling)
✦ The Tribunal finds that the Appellant's application lacks merit and the Appeal before it is incompetent.
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Animix Limited v Commissioner of Customs and Border Control (Tax Appeal 143 of 2023) [2024] KETAT 1044 (KLR) (Civ) (12 July 2024) (Judgment)
✦ The Tribunal found that the Respondent erred in reclassifying the Appellant’s sales from zero-rated to general-rated sales.
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Mwaura v Commissioner of Domestic Taxes (Appeal E675 of 2023) [2024] KETAT 1054 (KLR) (12 July 2024) (Judgment)
✦ The Respondent was executing its duties in assessing the Appellant and the Appellant did not discharge its burden of proof.
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Manaan Cargo Services Limited v Commissioner Customs and Border Control (Tax Appeal E116 of 2024) [2024] KETAT 1094 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal finds that there was an agreement between the Appellant and the Respondent on the duty payable for imports, and the Respondent was not justified in confirming the tax assessed upon the Appellant.
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Grastakim Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E869 of 2023) [2024] KETAT 938 (KLR) (12 July 2024) (Judgment)
✦ The Appellant’s Appeal is not valid and is dismissed.
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Dutch Flower Group Limited v Commissioner of Domestic Taxes (Miscellaneous Case E154 of 2024) [2024] KETAT 1068 (KLR) (12 July 2024) (Ruling)
✦ The application is allowed, and the applicant is granted leave to file its Notice of Appeal, Memorandum of Appeal, Statement of Facts, and tax decision out of time.
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Parliamentary Service Commission v Kenya Revenue Authority (Tax Appeal E399 of 2023) [2024] KETAT 1048 (KLR) (12 July 2024) (Ruling)
✦ The Tribunal grants the Respondent's application for leave to file supplementary documents and admits the Respondent's List of Documents.
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Jey Oil Africa Limited v Commissioner of Investigation and Enforcement Department (Tax Appeal E569 of 2023) [2024] KETAT 1029 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal found the Appeal valid and the Respondent justified in confirming the tax assessment.
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Master Power Systems Limited v Commissioner Customs and Border Control (Tax Appeal E631 of 2023) [2024] KETAT 1017 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal held that the imported goods do not fall under HS Code 85.36 and upheld the reclassification under 2022 EAC/CET Code 8544.49.00.
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Mwema Steel Company Limited v Commissioner of Investigation and Enforcement (Appeal E199 of 2023) [2024] KETAT 1078 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal held that the Appellant's transactions were not premised on fictitious invoices and that the Respondent did not provide sufficient particulars of the fraud to support its decision.
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Pharmacor Limited v Commissioner of Customs and Border Control (Tax Appeal E505 of 2023) [2024] KETAT 1016 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal has no jurisdiction to entertain the Appellant’s Appeal and strikes out the appeal.
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Garashi t/a Garash Tours v Commissioner of Legal Services and Board Coordination (Tax Appeal E362 of 2023) [2024] KETAT 1015 (KLR) (12 July 2024) (Judgment)
✦ The Appeal is invalid as it did not comply with the provisions of the Tax Appeals Tribunals Act regarding the filing of the appeal and the appealable decision.
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Superserve Limited v Commissioner, Investigation and Enforcement (Tax Appeal E931 of 2023) [2024] KETAT 1082 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal found that the assessments for 2014 were in contravention of the law due to the lack of evidence of fraud.
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Aco Drainage Systems Limited v Commissioner of Customs and Boarder Control (Miscellaneous Case E036 of 2024) [2024] KETAT 1067 (KLR) (12 July 2024) (Ruling)
✦ The application is allowed, and the applicant is granted leave to file its Notice of Appeal, Memorandum of Appeal, Statement of Facts, and tax decision out of time.
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Ananas Consolidated Group Limited v Commissioner of Domestic Taxes (Tax Appeal E428 of 2023) [2024] KETAT 1056 (KLR) (12 July 2024) (Judgment)
✦ The Appellant’s appeal is upheld, and the Respondent’s decision to deny input tax claims is set aside.
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Melanie Atieno Onyango and Brenda Otieno t/a Alleys Beers Garden v Commissioner of Domestic Taxes (Tax Appeal E488 of 2023) [2024] KETAT 1022 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal found that the Appellants failed to provide evidence to support their contention that the Respondent's assessments were erroneous.
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Stima DT Savings & Credit Co-operative Society Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E158 of 2023) [2024] KETAT 943 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal found that the Respondent did not err in charging excise duty on the aforementioned interest charges. The issue of double taxation was unsubstantiated.
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Daniels Outlets Ltd v Commissioner of Legal Services & Board Coordination (Tax Appeal E534 of 2023) [2024] KETAT 1018 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s assessments are beyond the statutory assessment time limit of 5 years under Section 29(5) of the Tax Procedures Act, and thus, the Respondent’s assessments are in contravention of the law.
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Crevation International Limited v Commissioner of Domestic Taxes (Tax Appeal E302 of 2024) [2024] KETAT 1039 (KLR) (12 July 2024) (Ruling)
✦ The Tribunal allowed the application and granted leave to file the Notice of Appeal, Memorandum of Appeal, and Statement of Facts out of time.
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Merica Service Station Limited v Commissioner of Domestic Taxes (Tax Appeal 446 of 2023) [2024] KETAT 945 (KLR) (Civ) (12 July 2024) (Judgment)
✦ The Appellant’s appeal is dismissed, and the Respondent’s decision to invalidate the objection is upheld.
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Vigati Limited v Commissioner of Customs and Border Control (Tax Appeal 117 of 2024) [2024] KETAT 1088 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal found that the Respondent was justified in confirming the tax assessed upon the Appellant.
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China Overseas Engineering Group Company Limited v Commissioner of Legal Servicesand Board Coordination Department (Tax Appeal 425 of 2023) [2024] KETAT 1086 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal has jurisdiction to hear the appeal and the Respondent's decision is an appealable decision.
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Seroney v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E183 of 2023) [2024] KETAT 942 (KLR) (12 July 2024) (Interim Judgment)
✦ The Tribunal found that the Respondent erred in raising the additional assessment on rental income against the Appellant for the period under review.