Kenyan case law
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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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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.
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Ultimate Auto Mart Limited v Commissioner of Domestic Taxes (Tax Appeal 198 of 2023) [2024] KETAT 839 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found that the Appellant failed to demonstrate that the Respondent's assessment was excessive or incorrect.
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Double Shasa Ltd v Kenya Revenue Authority (Tax Appeal E773 of 2023) [2024] KETAT 883 (KLR) (28 June 2024) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s objection decision is upheld.
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Aktiengesellschaft v Commissioner Legal Services & Board Coordination (Tax Appeal E055 of 2023) [2024] KETAT 1040 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent's decision to assess taxes.
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Dinesh Construction Limited v Commissioner Of Domestic Taxes (Appeal 356 of 2023) [2024] KETAT 876 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal has jurisdiction to determine the appeal and the Respondent did not assess the Appellant beyond the 5-year statutory period.
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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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Eagle Retread Limited v Commissioner of Domestic Taxes (Tax Appeal 85 of 2023) [2024] KETAT 869 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal found that the Appellant failed to prove that the Respondent ignored the evidence and supporting documents it had already provided and that the Respondent did not exercise their best judgement in confirming the additional assessments.
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Haria v Commissioner of Domestic Taxes (Tax Appeal E558 of 2023) [2024] KETAT 845 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal dismissed the Respondent's preliminary objection on the basis that the Notice of Appeal was properly filed and served within the statutory timelines.
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Legacy Hotel and Suites Limited v Kenya Revenue Authority (Tax Appeal 1579 of 2022) [2024] KETAT 885 (KLR) (28 June 2024) (Judgment)
✦ The appeal is not properly before the Tribunal as it was filed out of time.
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Royal Floraholland Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E207 of 2023) [2024] KETAT 1019 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal finds that the Respondent issued the refund decision within statutory timelines, thus the refund application was allowed by operation of the law. The Tribunal also finds that the Respondent's decision to reject the refund claim was justifiable.
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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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Triospan Limited v Commissioner of Domestic Taxes Department (Tax Appeal E131 of 2023) [2024] KETAT 1098 (KLR) (28 June 2024) (Judgment)
✦ The Appeal is invalid as Triospan Limited did not have a valid objection from which to appeal.
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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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Nanyuki Equator Savings & Credit Society Ltd v Commissioner of Domestic Taxes (Tax Appeal 6 of 2023) [2024] KETAT 882 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal finds that the demanded tax is due and payable.
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Global Net Medical Limited v Commissioner of Domestic Taxes (Tax Appeal E109 of 2023) [2024] KETAT 1080 (KLR) (28 June 2024) (Judgment)
✦ The Tribunal finds that the Respondent's objection decision was null and void for being issued beyond the statutory 60 days, and the notice of objection was deemed allowed by operation of law.
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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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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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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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Saxon Investments Ltd v Commissioner of Domestic Taxes (Tax Appeal 333 of 2023) [2024] KETAT 840 (KLR) (28 June 2024) (Judgment)
✦ The Appeal is hereby dismissed; the Respondent’s Objection Decision dated 23rd September 2022 be and is hereby upheld; and each party to bear its own cost.
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Heineken East Africa Import Company Ltd v Commissioner of Investigation & Enforcement (Tax Appeal E021 of 2023) [2024] KETAT 1043 (KLR) (Civ) (28 June 2024) (Judgment)
✦ The Appellant's appeal is upheld, and the Respondent's assessment is set aside.
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Ogola t/a Tisa Suites & Lounge v Commissioner of Investigation & Enforcement (Tax Appeal E205 of 2023) [2024] KETAT 723 (KLR) (24 May 2024) (Judgment)
✦ The Appellant failed to discharge its burden of proof and the Tribunal upholds the Respondent's objection decision.
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Ikiara v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E235 of 2023) [2024] KETAT 707 (KLR) (24 May 2024) (Judgment)
✦ The tax assessment in respect of the 2016 year of income is statutorily time barred and consequently null and void ab initio.