Kenyan case law
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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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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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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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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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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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Reesewood Enterprises Limited v Commissioner of Customs and Border Control (Tax Appeal 287 of 2022) [2024] KETAT 1011 (KLR) (12 July 2024) (Judgment)
✦ The Appeal is allowed, and the Respondent's decision is set aside.
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Sterling and Wilson Renewable Energy Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E243 of 2023) [2024] KETAT 941 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal held that the Appellant’s claim falls under the repealed Section 47 of the Tax Procedures Act, and the Appellant’s delay in lodging the claim is a factor in determining the validity of the claim.
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Kassmatt Supermarkets Limited v Commissioner of Domestic Taxes (Appeal E241 of 2023) [2024] KETAT 1053 (KLR) (12 July 2024) (Judgment)
✦ The Appellant was obligated to act as a withholding VAT tax agent. The Respondent's objection decision was not justified due to the Appellant's efforts to correct the technical errors.
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Wilken Aviation Limited v Commissioner of Intelligence, Strategic Operations, Investigations and Enforcement Department (Tax Appeal E441 of 2023) [2024] KETAT 1049 (KLR) (12 July 2024) (Judgment)
✦ The Tribunal found that the Respondent’s tax assessments beyond the five-year statutory limit are not sustainable in law.
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Tannaat Solutions Limited v Commissioner of Customs and Border Control (Tax Appeal E118 of 2024) [2024] KETAT 1096 (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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Dutch Flower Group Limited v Commissioner of Domestic Taxes (Miscellaneous Case E153 of 2024) [2024] KETAT 1063 (KLR) (Commercial & Admiralty) (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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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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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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Merry Chem Company Limited v Kenya Revenue Authority (Tax Appeal E347 of 2024) [2024] KETAT 1097 (KLR) (5 July 2024) (Ruling)
✦ The Tribunal dismisses the application and finds that the grounds advanced by the Appellant for delay are not reasonable and inexcusable.
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Mountain View General Contractors Limited v Commissioner of Domestic Taxes (Miscellaneous Application E022 of 2024) [2024] KETAT 1030 (KLR) (5 July 2024) (Ruling)
✦ The application is dismissed as the delay in filing the appeal was not reasonable and the Tribunal does not have the discretion to extend the time.
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Trifield Holdings Limited v Commissioner of Domestic Taxes (Miscellaneous Application E188 of 2023) [2024] KETAT 1035 (KLR) (5 July 2024) (Ruling)
✦ The Tribunal grants the Appellant's application for an extension of time to file an appeal out of time and lifting of the agency notices.
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Spentech Engineering Limited v Commissioner of Domestic Taxes (Tax Appeal E474 of 2024) [2024] KETAT 1037 (KLR) (5 July 2024) (Ruling)
✦ The Tribunal finds the application unmeritorious and the appeal incompetent.
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Insecretary Limited v Commissioner of Customs and Border Control (Miscellaneous Appeal E027 of 2024) [2024] KETAT 1064 (KLR) (5 July 2024) (Ruling)
✦ The Tribunal finds that the intended appeal lacks merit and is therefore dismissed.
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Mungai v Commissioner of Domestic Taxes (Tax Appeal E500 of 2024) [2024] KETAT 1072 (KLR) (5 July 2024) (Ruling)
✦ The application is dismissed
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Nuru Palace Hotel Limited v Commissioner of Domestic Taxes (Miscellaneous Application E021 of 2024) [2024] KETAT 1026 (KLR) (5 July 2024) (Ruling)
✦ The Tribunal dismisses the application for extension of time to appeal out of time.
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Sonje v Commissioner of Domestic Taxes (Tax Appeal E247 of 2024) [2024] KETAT 1095 (KLR) (5 July 2024) (Ruling)
✦ The Tribunal finds in favor of the Appellant and grants leave to lodge an appeal out of time, deeming the Notice of Appeal and supporting documents as properly filed.
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Chebungei v Commissioner of Domestic Taxes (Miscellaneous Case E173 of 2023) [2024] KETAT 1034 (KLR) (Commercial and Tax) (5 July 2024) (Ruling)
✦ The application is dismissed as lacking merit
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Eliye Springs Resort v Commissioner of Domestic Taxes (Miscellaneous Application E031 of 2024) [2024] KETAT 1066 (KLR) (5 July 2024) (Ruling)
✦ Application dismissed
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Silale Moonlight Investment Limited v Commissioner of Domestic Taxes (Miscellaneous Case E176 of 2023) [2024] KETAT 1062 (KLR) (5 July 2024) (Ruling)
✦ The application is merited and the Tribunal allows it, granting the extension of time for the Applicant to file its Notice of Appeal, Memorandum of Appeal, and Statement of Facts out of time.
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Star Brilliant Limited v Commissioner of Customs & Border Control (Miscellaneous Application E154 of 2023) [2024] KETAT 1032 (KLR) (5 July 2024) (Ruling)
✦ The Tribunal dismisses the application and finds it lacks merit.