Kenyan case law
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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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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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Samasource Kenya EPZ Limited v Commissioner of Domestic Taxes (Appeal E173 of 2023) [2024] KETAT 750 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal finds the Respondent's objection decision unjustified and sets it aside.
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Dachi Limited v Commissioner Domestic Taxes (Tax Appeal 108 of 2023) [2024] KETAT 754 (KLR) (9 May 2024) (Judgment)
✦ The Appeal is incompetent and the Tribunal strikes it out.
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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.
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Stratogen Limited v Commissioner of Domestic Taxes (Appeal 229 of 2023) [2024] KETAT 740 (KLR) (9 May 2024) (Judgment)
✦ The Appeal is incompetent and is struck out.
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Modesty Medical Centre Limited v Commissioner of Domestic Taxes (Appeal 212 of 2023) [2024] KETAT 756 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s objection decision dated 27th January 2023 is not proper in law due to the Respondent’s failure to consider the Appellant’s additional information.
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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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Scofax Merchants v Commissioner of Domestic Tax (Appeal 1430 of 2022) [2024] KETAT 743 (KLR) (9 May 2024) (Judgment)
✦ The appeal is invalidly lodged and is struck out.
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Edmar Enterprises Ltd v Commissioner of Domestic Taxes (Tax Appeal 1480 of 2022) [2024] KETAT 724 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal found that the Appellant's Notice of Objection was invalid and that the subject appeal is not premised on an appealable decision.
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Itochu Corporation, Kenya Branch v Commissioner of Investigation and Enforcement (Tax Appeal 557 of 2022) [2024] KETAT 709 (KLR) (9 May 2024) (Judgment)
✦ The Tribunal held that the Respondent erred in law and fact in allocating profits of Itochu Japan to the Appellant and that the Respondent applied the wrong transfer pricing method.
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Kachanja Fabricators & Metal Works v Commissioner Domestic Taxes (Tax Appeal E074 of 2023) [2024] KETAT 715 (KLR) (9 May 2024) (Judgment)
✦ The Appeal is null and void as it was filed out of time without leave.
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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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Kenya Hospital Association v Commissioner of Domestic Taxes (Tax Appeal 1146 of 2022) [2024] KETAT 649 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal determined that the Appellant was not entitled to the benefits accruing to employees of the Appellant, including payments for NSSF, NHIF, leave days and holidays, and the mode of payment of locum doctors is by way of invoicing.
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SPL International Limited v Commissioner of Domestic Taxes (Tribunal Appeal 173 of 2023) [2024] KETAT 538 (KLR) (26 April 2024) (Judgment)
✦ The appeal is not validly before the Tribunal and is hereby struck out.
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Pernod Ricard Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E012 of 2023) [2024] KETAT 651 (KLR) (26 April 2024) (Judgment)
✦ The Appeal is allowed, the Respondent's Objection decision is set aside, and the Respondent is directed to process the VAT refund within 90 days.
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Muasya v Commissioner of Investigations & Enforcement (Appeal E192 of 2023) [2024] KETAT 640 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal finds that the Respondent erred in law and in fact by issuing an assessment for the year 2016 which was outside the statutory timelines of 5 years provided by the law.
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Firm Bridge Limited v Commissioner of Investigation & Enforcement (Tribunal Appeal 63 of 2023) [2024] KETAT 654 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal finds that the Appellant's objection was valid and the Respondent was required to issue the objection decision within 60 days from the date of validation. The Respondent's decision was thus late and invalid.
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Nextgen Mall Management Company Limited v Commisioner of Domestic Taxes (Tax Appeal 1496 of 2022) [2024] KETAT 545 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal found that the Appellant failed to prove that the Respondent’s assessment was erroneous and thus the assessment stood unchallenged.
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Muasya v Commissioner of Investigations & Enforcement (Appeal E193 of 2023) [2024] KETAT 641 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal found that the Respondent erred in law and in fact by issuing an assessment for the year 2016, as it was outside the statutory timelines of 5 years provided by the law.
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Asvin v Commissioner of Domestic Taxes (Tax Appeal E517 of 2023) [2024] KETAT 536 (KLR) (26 April 2024) (Judgment)
✦ The tax point for Capital Gains Tax is upon registration of the transfer instrument in favour of the transferee. The Respondent was justified in confirming the CGT assessment upon the Appellant.
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Techtime Systems Limited v Commissioner of Domestic Taxes (Appeal 005 of 2023) [2024] KETAT 537 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal finds the Respondent's objection decision justifiable.
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SBI International Holdings AG Kenya v Commissioner of Domestic Taxes (Tax Appeal 888 of 2022) [2024] KETAT 650 (KLR) (Civ) (26 April 2024) (Judgment)
✦ The Tribunal found that the Respondent did not introduce new issues in its objection decision.
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Japan Port Consultants Limited v Commissioner of Domestic Tax (Tax Appeal 076 of 2023) [2024] KETAT 655 (KLR) (26 April 2024) (Judgment)
✦ The Appellant was not exempted from payment of tax in Kenya.
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Auto Accessories International Limited v Commissioner of Domestic Taxes (Tribunal Appeal E110 of 2023) [2024] KETAT 539 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal found that the Respondent did not err in law by issuing an objection decision after 60 days as per the Tax Procedures Act, and that the Appellant’s objections were validly lodged.