Kenyan case law
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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.
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Khaki v Commissioner of Domestic Taxes Department (Tax Appeal E468 of 2023) [2024] KETAT 752 (KLR) (17 May 2024) (Judgment)
✦ The Appeal is incompetent and unsustainable in law.
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China Communication Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E080 of 2023) [2024] KETAT 766 (KLR) (17 May 2024) (Judgment)
✦ The Tribunal found that the Appellant did not properly support its input VAT claims and that the Respondent was justified in confirming the tax assessments.
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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.
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County Government of Kakamega v Commissioner of Legal Services and Board Coordination (Appeal E051 of 2023) [2024] KETAT 736 (KLR) (17 May 2024) (Judgment)
✦ The Respondent did not err in its decision to confirm assessments for PAYE on gratuity.
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Petrocity Enterprises Limited v Commissioner for Domestic Taxes (Appeal 221 of 2023) [2024] KETAT 722 (KLR) (17 May 2024) (Judgment)
✦ The Tribunal held that the Appellant has a right to file CBA claims under the repealed Paragraph 6A of the Second Schedule of the Income Tax Act, and the Respondent erred in applying a reduced CBA rate of 10%.
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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.
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Khaki v Commissioner of Domestic Taxes Department (Tax Appeal E471 of 2023) [2024] KETAT 725 (KLR) (17 May 2024) (Judgment)
✦ The Appeal is incompetent and time-barred.
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End to End Limited v Commissioner of Domestic Taxes (Tax Appeal E036 of 2023) [2024] KETAT 730 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal finds that the Appellant did not discharge its burden of proof to trigger the Respondent to allow its late objection application.
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Transmara General Store Limited v Commissioner for Domestic Taxes (Tax Appeal 134 of 2023) [2024] KETAT 708 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal found the Respondent’s assessments for the periods from 2015 to 2017 to be illegal and unjustified.
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Parkngo Limited v Commissioner of Domestic Taxes (Appeal 222 of 2023) [2024] KETAT 748 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal upholds the Respondent's objection decision and dismisses the appeal.
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Keystone Wood Preservation Company Limited v Commissioner of Domestic Taxes (Tax Appeal 303 of 2023) [2024] KETAT 742 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal finds the Respondent's Objection Decision null and void as the Appellant's Objection was already allowed by operation of the law.
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Koibos General Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal 373 of 2023) [2024] KETAT 703 (KLR) (9 May 2024) (Judgment)
✦ The Respondent's Objection Decision was issued beyond the statutory 60-day timeline, and the Tribunal found it invalid.
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Mamiri v Kenya Revenue Authority (Tax Appeal E007 of 2023) [2024] KETAT 759 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal finds that the Appellant did not provide the necessary documents to vacate the additional assessments and that the Respondent was under statutory duty to make an objection decision in compliance with statutory timelines.
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Arunkumar v Commissioner of Domestic Taxes (Tax Appeal E141 of 2023) [2024] KETAT 745 (KLR) (9 May 2024) (Judgment)
✦ The Appeal is allowed, and the objection decision is set aside.
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Quishlaq Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E165 of 2023) [2024] KETAT 762 (KLR) (Commercial and Tax) (9 May 2024) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s objection decision is upheld.
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Booking.Com Limited v Commissioner Domestic Taxes (Tax Appeal E018 of 2023) [2024] KETAT 758 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal found that the Respondent erred in issuing an income tax assessment on income already declared and accounted for in the Appellant’s income tax return.
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Blowplast Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E340 of 2023) [2024] KETAT 753 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal held that the applicable law at the time of assessment was the Finance Act 2022, which included the amendment to the Excise Duty Act that expanded the scope of excise duty to include locally manufactured plastic articles.
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Mohegan Limited v Commissioner of Domestic Taxes (Appeal 1358 of 2022) [2024] KETAT 751 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal finds the Respondent’s objection decision justifiable and upholds it.
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Micson Boreholes Services Limited v Commissioner of Domestic Taxes (Tax Appeal E629 of 2023) [2024] KETAT 732 (KLR) (9 May 2024) (Judgment)
✦ The Appeal is dismissed. The Respondent’s objection decision is upheld.
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Adan v Commissioner of Investigations and Enforcement Domestic Taxes (Tax Appeal 1346 of 2022) [2024] KETAT 728 (KLR) (9 May 2024) (Judgment)
✦ The objection decision was not made within statutory timelines, and the Appellant's notice of objection was allowed by operation of law.
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Minet Kenya Insurance Brokers Limited v Commissioner of Domestic Taxes (Appeal E033 of 2023) [2024] KETAT 734 (KLR) (9 May 2024) (Judgment)
✦ The tax assessments of VAT and excise duty charged for the period September 2017 are vacated in their entirety. The nature of the 'hospital discounts' transaction is to be further analyzed.
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Jaggi Renovators Limited v Commissioner of Domestic Taxes (Tax Appeal 121 of 2023) [2024] KETAT 741 (KLR) (9 May 2024) (Judgment)
✦ The Appeal is struck out and each party bears its own costs.
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Kahia v Commissioner of Legal Services & Board Co-ordination (Tax Appeal 37 of 2023) [2024] KETAT 713 (KLR) (9 May 2024) (Judgment)
✦ The tax assessments for the years 2015 and 2016 are statutorily time barred and ought to be expunged from the assessments. The 2017, 2018, 2019, and 2020 assessments are valid.
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Minet Kenya Insurance Brokers Limited v Commissioner of Domestic Taxes (Tax Appeal 1470 of 2022) [2024] KETAT 763 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal found the Appeal competent and the Appellant entitled to refund.