Kenyan case law
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Eco-Energy East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 278 of 2023) [2024] KETAT 1075 (KLR) (5 July 2024) (Ruling)
✦ The Tribunal's order to uphold the PAYE assessment for the Director is reviewed and set aside.
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Ikonia Resort & Hotels Limited v Commissioner of Domestic Taxes (Miscellaneous Application E032 of 2024) [2024] KETAT 1033 (KLR) (5 July 2024) (Ruling)
✦ The application is dismissed as defective and incompetent
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Skyman Freighters Limited v Commissioner of Investigations and Enforcement (Tax Appeal 122 of 2023) [2024] KETAT 835 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found that the Respondent’s Objection Decision was not issued in accordance with the laid down procedures and provisions of the law due to a violation of Section 51(4) of the Tax Procedures Act.
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Fuel Link Energy Limited v Commissioner of Investigation and nforcement (Tax Appeal E071 of 2021) [2024] KETAT 1089 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found that the Appellant’s Notice of Objection was not allowed by operation of the law and that the Respondent’s confirmation of assessments was not justifiable and proper.
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Prime Timber Yard Limited v Commissioner of Investigations and Enforcement (Tax Appeal E206 of 2023) [2024] KETAT 841 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found that the Respondent’s Objection Decision was not issued within the statutory timelines and was therefore improper.
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Candy Kenya Limited v Commissioner of Domestic Taxes (Appeal 1569 of 2022) [2024] KETAT 875 (KLR) (28 June 2024) (Judgment)
✦ The Appellant was not entitled to VAT refund claims for certain periods due to untimely filing, and the Respondent should apply the 2017 VAT Regulations formula for the August 2018 to June 2019 period and the 2019 VAT (Amendment) Regulations formula for other periods.
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Paleah Stores Limited v Commissioner of Domestic Taxes (Tax Appeal E568 of 2023) [2024] KETAT 833 (KLR) (28 June 2024) (Judgment)
✦ The Respondent was justified in charging the Appellant for tax for the period 2017-2021.
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Cherry Interior v Commissioner of Investigation and Enforcement (Tax Appeal 229 of 2023) [2024] KETAT 1081 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found that the Respondent did not introduce new facts and the demand was justifiable.
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St Theresa Industries Limited v Commissioner of Domestic Taxes (Tax Appeal E246 of 2023) [2024] KETAT 838 (KLR) (28 June 2024) (Judgment)
✦ The Appellant’s Appeal is allowed, the Respondent’s Objection Decision is set aside, and the parties bear their own costs.
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Frontier Enterprises Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E385 of 2023) [2024] KETAT 1024 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent's objection decision.
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Viriotech Enterprises Limited v Commissioner of Intelligence, Strategic Operations, Investigations and Enforcement (Appeal E279 of 2023) [2024] KETAT 1059 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found the Respondent’s objection decision to be proper and the assessments to be in conformity with the TPA.
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Bamburi Cement PLC v Commisioner of Customs and Boarder Control (Tax Appeal 1573 of 2022) [2024] KETAT 1020 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found that the Respondent did not err in reclassifying the cement silos, steel structures, and electrical items, nor in demanding taxes on parts allegedly imported without approval for partial shipment. The assessment of customs duties and taxes was found to be justifiable.
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Climate Engineering Works Limited v Commissioner of Legal Services & Board Co-ordination (Tax Appeal 426 of 2023) [2024] KETAT 866 (KLR) (28 June 2024) (Judgment)
✦ The appeal is incompetent due to the failure to pay undisputed tax before filing the notice of appeal.
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NML Holdings Limited (Formerly Nanyuki Mall Limited) v Commissioner of Investigation and Enforcement (Tax Appeal E129 of 2023) [2024] KETAT 865 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal finds that NML's claim for input VAT was not time barred and that the Appellant provided sufficient proof of a taxable supply.
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Salim Merchandise Company Limited v Commissioner, Intelligence, Strategic Operations and Investigations & Enforcement (Tax Appeal E174 of 2023) [2024] KETAT 1045 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s objection decision was within statutory timelines and that the Respondent was justified in confirming the VAT and Income tax assessments.
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Idiama v Commissioner of Legal Services and Board Coordination (Tax Appeal E401 of 2023) [2024] KETAT 867 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal finds that the assessment was not justified and allows the appeal.
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Avery Lounge Limited v Commissioner of Domestic Taxes (Tax Appeal E523 of 2023) [2024] KETAT 842 (KLR) (28 June 2024) (Judgment)
✦ The Appellant did not discharge the burden of proof under Section 56 (1) and Section 30 of the Tax Appeals Tribunal Act, and the Respondent’s Objection Decision was justifiable.
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Bedi Investments Limited v Commissioner of Customs and Border Control (Tax Appeal E176 of 2023) [2024] KETAT 887 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal finds that the appeal was improperly before it and is unmerited.
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Namlink Company Limited v Commissioner of Domestic Taxes (Tax Appeal 224 of 2023) [2024] KETAT 868 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found the Respondent’s objection decision unjustified.
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David Ngari Ndiritu t/a Aberdare Solutions v Commissioner Investigations and Enforcement (Tax Appeal E366 of 2023) [2024] KETAT 1090 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found that the Respondent’s objection decision was not within the statutory timelines as required by Section 51(11) of the Tax Procedures Act, as amended by the 2022 Finance Act.
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Green Kenya Investment Corporation Limited v Commissioner of Domestic Taxes (Tax Appeal E097 of 2023) [2024] KETAT 836 (KLR) (28 June 2024) (Judgment)
✦ The Appellant's objection was valid and the Respondent failed to comply with Section 51(4) of the Tax Procedure Act when invalidating the objection.
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Ashut Plastics Limited v Kenya Revenue Authority (Tax Appeal E321 of 2023) [2024] KETAT 1047 (KLR) (28 June 2024) (Judgment)
✦ The Appeal is incompetent and unsustainable in law.
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Hilalium & Sons (UR Home) Limited v Commissioner of Investigations and Enforcement (Tax Appeal E232 of 2023) [2024] KETAT 834 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal finds and holds that the Respondent's Objection Decision dated 4th April 2023 was invalidly issued and sets it aside.
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Orange Pharma Limited v Commissioner of Customs & Border Control (Appeal E140 of 2023) [2024] KETAT 1038 (KLR) (28 June 2024) (Judgment)
✦ The reclassification of the products was erroneous.
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Bwanyange Limited v Commissioner of Domestic Taxes (Tax Appeal E078 of 2023) [2024] KETAT 1093 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found the Appellant's objection was not validly lodged and dismissed the Appeal.