Kenyan case law

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.

Calbati Limited v Commissioner of Inestigations & Enforcement (Appeal 969 of 2022) [2024] KETAT 710 (KLR) (Commercial and Tax) (24 May 2024) (Judgment)

✦ The Appeal is dismissed. The Respondent's Objection decision is upheld.

Exome Life Sciences Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E608 of 2023) [2024] KETAT 738 (KLR) (24 May 2024) (Judgment)

✦ The Appeal is struck out.

Auto Industries Limited v Commissioner of Customs & Border Control (Tax Appeal E234 of 2023) [2024] KETAT 765 (KLR) (24 May 2024) (Judgment)

✦ The Appeal is found to be invalid due to being out of time.

David Mwangi Kibert t/a Saloga Stores v Commissioner of Domestic Taxes (Tax Appeal E182 of 2023) [2024] KETAT 706 (KLR) (24 May 2024) (Judgment)

✦ The objection decision was properly issued pursuant to Section 51 (11) of the TPA. The tax demanded is due and payable.

Maragwa v Commissioner of Domestic Taxes (Tax Appeal 371 of 2023) [2024] KETAT 705 (KLR) (24 May 2024) (Judgment)

✦ The Appeal is invalid and is hereby struck out.

Decase Chemicals Limited v Customs and Border Control Department (Tax Appeal E166 of 2023) [2024] KETAT 739 (KLR) (Commercial and Tax) (24 May 2024) (Judgment)

Mount Kenya Breweries Limited v Commissioner of Investigation & Enforcement (Tax Appeal E111 of 2023) [2024] KETAT 746 (KLR) (24 May 2024) (Judgment)

✦ The Tribunal found that the Commissioner was within the five-year statutory period to audit the taxpayer up to the year 2016, and the time limits have been codified in statute.

Maragwa v Commissioner of Domestic Taxes (Tax Appeal 167 of 2023) [2024] KETAT 704 (KLR) (Commercial and Tax) (24 May 2024) (Judgment)

✦ The Appeal is found to be invalid and is struck out.

Ripple Mart Limited v ommissioner of Customs & Border Control (Tax Appeal E414 of 2023) [2024] KETAT 744 (KLR) (Commercial and Tax) (24 May 2024) (Judgment)

✦ The Tribunal finds that the Respondent did not communicate its review decision to the Appellant in accordance with the provisions of Section 229(4) of the EACCMA.

Kellico Limited v Commissioner of Domestic Taxes (Tax Appeal 1371 of 2022) [2024] KETAT 714 (KLR) (24 May 2024) (Judgment)

✦ The Tribunal finds that the Respondent's decision of 3rd April 2020 is not an appealable decision and thus the Tribunal's jurisdiction cannot be invoked under the circumstances. The Tribunal's jurisdiction is invoked for the agency notices issued on 9th December 2020 and 6th April 2021.

Prime Capital and Credit Limited v Commissioner for Legal Services and Board Coordination (Tax Appeal E101 of 2023) [2024] KETAT 747 (KLR) (24 May 2024) (Judgment)

✦ The Tribunal determined that the Respondent’s conrmed assessments were justied.

Automatic (K) Ltd v Commissioner of Customs and Border Control (Tax Appeal E219 of 2023) [2024] KETAT 711 (KLR) (24 May 2024) (Judgment)

✦ The reclassification was proper in law.

Steel Makers Limited v Commissioner of Investigation and Enforcement (Tax Appeal E216 of 2023) [2024] KETAT 749 (KLR) (17 May 2024) (Judgment)

✦ The appeal is dismissed, and the invalidation notice is upheld.

Sirrom Trading Company Limited v Commissioner of Domestic Taxes (Tax Appeal 405 of 2023) [2024] KETAT 727 (KLR) (17 May 2024) (Judgment)

✦ The Appeal is invalid due to late filing and lack of evidence.

Khaki v Commissioner of Domestic Taxes Department (Tax Appeal E473 of 2023) [2024] KETAT 718 (KLR) (Commercial and Tax) (17 May 2024) (Judgment)

✦ The Appeal is incompetent and struck out.

Aaro East Africa Limited v Commissioner of Legal Services And Board Coordination (Tax Appeal E365 of 2023) [2024] KETAT 735 (KLR) (17 May 2024) (Judgment)

✦ The Tribunal determined that the services provided by Aaro East Africa Limited were not exported services and thus not zero-rated.

Siunwa v Commissioner of Domestic Taxes (Tax Appeal E228 of 2023) [2024] KETAT 731 (KLR) (17 May 2024) (Judgment)

✦ The Tribunal found the Appeal to be fatally defective and not properly before the Tribunal as it was filed out of time.

Kobo 360 Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E106 of 2023) [2024] KETAT 719 (KLR) (17 May 2024) (Judgment)

✦ The Appeal is partially allowed. The Respondent's confirmation of the principal Corporate tax assessment is upheld, while the additional assessment on PAYE tax is set aside.

Visa Cemea Holdings Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E148 of 2023) [2024] KETAT 733 (KLR) (Commercial and Tax) (17 May 2024) (Judgment)

✦ The Tribunal finds that the Intercompany Services Agreement was not duly in force for tax purposes as it was signed on 19th July 2021, while the tax claim runs from November 2020 to June 2021. The Tribunal also finds that the purported exports were done outside the contractual period.

Hussein v Commissioner of Domestic Taxes Department (Tax Appeal E469 of 2023) [2024] KETAT 764 (KLR) (17 May 2024) (Judgment)

✦ The Appeal is incompetent and unsustainable in law.

Deep Forest Hardware Limited v Commissioner of Investigation and Enforcement (Tax Appeal E291 of 2023) [2024] KETAT 702 (KLR) (17 May 2024) (Judgment)

✦ The Tribunal finds the Respondent's objection decision justifiable and the Appeal lacks merit.

Protex Holdings Limited v Commissioner of Domestic Taxes (Tribunal Appeal E139 of 2023) [2024] KETAT 761 (KLR) (17 May 2024) (Judgment)

✦ The Tribunal finds that the Appellant’s objection was allowed by operation of law in accordance with Section 51(11) of the Tax Procedures Act, and the Respondent’s objection decision was validly issued.

Frikah Investments Limited v Commissioner of Domestic Taxes (Tax Appeal 127 of 2023) [2024] KETAT 757 (KLR) (Commercial and Tax) (17 May 2024) (Judgment)

✦ The Tribunal found that the Respondent was justified in issuing the assessment based on the banking analysis and the company's director's withdrawals were subject to PAYE.

Nyota Steel Investments Limited v Commissioner of Legal Services And Board Cordination (Tax Appeal 288 of 2023) [2024] KETAT 712 (KLR) (Commercial and Tax) (17 May 2024) (Judgment)

✦ The Tribunal found that the Respondent’s assessment was justifiable and upheld the assessment.