Kenyan case law
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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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Titus v Commissioner of Domestic Taxes (Tax Appeal E072 of 2023) [2024] KETAT 544 (KLR) (26 April 2024) (Judgment)
✦ The appeal is dismissed, and the objection decision is upheld.
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Imara Steel Mills Limited v Commissioner of Domestic Taxes (Tax Appeal E015 of 2023) [2024] KETAT 543 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal finds the Appeal valid and the assessments justifiable.
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Bharti Airtel International (Netherlands) B.V. Kenya Branch v Commissinoer of Domestic Taxes (Tax Appeal 15 of 2023) [2024] KETAT 548 (KLR) (Civ) (26 April 2024) (Judgment)
✦ The Tribunal finds the Appellant’s appeal validly lodged and that the Respondent had a legal basis for assessing and demanding WHT for the period 1st June 2016 to 7th November 2019.
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Ujenzi Consultants v Commissioner Legal Services & Board Cordination (Tax Appeal 426 of 2023) [2024] KETAT 546 (KLR) (26 April 2024) (Judgment)
✦ The Appeal is invalid due to the failure to file a Notice of Appeal.
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Stealth Africa Consulting LLP v Commissioner of Domestic Taxes (Tax Appeal E114 of 2023) [2024] KETAT 557 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal finds that the Respondent was not justified in rejecting the Appellant’s tax refund application.
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Elika Engineering Limited v Commissioner of Domestic Taxes (Tax Appeal E302 of 2023) [2024] KETAT 540 (KLR) (Civ) (26 April 2024) (Judgment)
✦ There is no valid Appeal before the Tribunal, and the Tribunal does not have jurisdiction to determine the matters in the Appeal.
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Associated Electrical & Hardware Supplies Ltd v Commissioner of Domestic Taxes (Tax Appeal 16 of 2023) [2024] KETAT 646 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal found that the Respondent failed to invalidate the Appellant’s notice of objection within the required 60-day period as per Section 51(11) of the Tax Procedures Act No 29 of 2015.
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Style Industries Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E128 of 2023) [2024] KETAT 653 (KLR) (26 April 2024) (Judgment)
✦ The Tribunal upheld the Respondent's objection decision.
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Kigwa Conference Hotel Ltd v Commissioner of Domestic Taxes (Tax Appeal 21 of 2023) [2024] KETAT 547 (KLR) (26 April 2024) (Judgment)
✦ The appeal is found to be incompetent and the appeal is struck out.
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Hagar Construction Company Limited v Commissioner for Domestic Taxes (Tax Appeal E085 of 2023) [2024] KETAT 652 (KLR) (26 April 2024) (Judgment)
✦ The Appeal is incompetent and unsustainable in law.
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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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Jambostar Properties Limited v Commissioner of Domestic Taxes (Tax Appeal 82 of 2023) [2024] KETAT 647 (KLR) (26 April 2024) (Judgment)
✦ The Appeal is dismissed as the Appellant failed to pay the tax not in dispute as required by Section 51(3) of the Taxpayer Protection Act.
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Majorel Kenya Ltd v Commissioner of Legal Services & Board Coordination (Tax Appeal 390 of 2023) [2024] KETAT 496 (KLR) (23 April 2024) (Judgment)
✦ The Tribunal held that the VAT Act 2013 takes precedence over VAT Regulations 2017 in determining the Appellant’s claim of relief of VAT on input tax incurred for making exempt supplies which became taxable.
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Kimani v Commissioner of Domestic Taxes (Miscellaneous Application E131 of 2023) [2024] KETAT 602 (KLR) (Civ) (19 April 2024) (Ruling)
✦ The application is not meritorious and the tribunal dismisses it.
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Jihan Freighters Limited v Commissioner of Domestic Taxes (Appeal E293 of 2023) [2024] KETAT 611 (KLR) (19 April 2024) (Judgment)
✦ The Appeal is struck out.
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Paramount Assessors Limited v Commissioner of Domestic Taxes (Tax Appeal 837 of 2022) [2024] KETAT 471 (KLR) (19 April 2024) (Ruling)
✦ The application is dismissed as unmeritorious
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Limute Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E751 of 2023) [2024] KETAT 490 (KLR) (19 April 2024) (Ruling)
✦ The Tribunal finds the A affidavit incompetent and strikes out the application.
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Opiyo v Commissioner of Domestic Taxes (Appeal 889 of 2022) [2024] KETAT 607 (KLR) (19 April 2024) (Judgment)
✦ The Tribunal finds that Opiyo does not qualify for tax exemption as there is no documentary evidence to confirm his status as a UN official exempt from taxation.
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Bluejay Limited v Commissioner of Legal Services and Board Co-ordination (Appeal E555 of 2023) [2024] KETAT 465 (KLR) (19 April 2024) (Ruling)
✦ The Tribunal dismissed the application as incompetent and ordered the matter to be fixed for hearing within 30 days.
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Arm Cement PLC (In Liquidation) v Commissioner of Domestic Taxes (Appeal 606 of 2022) [2024] KETAT 620 (KLR) (19 April 2024) (Ruling)
✦ The Tribunal dismissed the Appellant's application as unmeritorious and unreasonably late.
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Extreme Futuro Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 1330 of 2022) [2024] KETAT 486 (KLR) (19 April 2024) (Judgment)
✦ The Tribunal found that the Respondent’s objection decision dated 9th September, 2022 was justified except for the tax affairs of Triple B.
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Lumet v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E128 of 2023) [2024] KETAT 489 (KLR) (19 April 2024) (Ruling)
✦ The application is dismissed as devoid of merit.
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Hotpoint Appliances Limited v Commissioner of Domestic Taxes (Tax Appeal 1526 of 2022) [2024] KETAT 487 (KLR) (19 April 2024) (Judgment)
✦ The Tribunal held that the Appellant met the conditions to apply for a refund of VAT on bad debts, as the company was declared insolvent and the refund application was made within one year of the declaration.
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CTM Kenya Limited v Commissioner of Customs & Border Control (Tribunal Appeal 157 of 2023) [2024] KETAT 463 (KLR) (19 April 2024) (Judgment)
✦ The Tribunal finds the appeal invalid due to non-compliance with the East Africa Community Customs Management Act, 2004, and therefore strikes out the appeal.