Kenyan case law
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Peak Choice Limited v Commissioner of Domestic Taxes (Tax Appeal 1577 of 2022) [2024] KETAT 446 (KLR) (19 April 2024) (Judgment)
✦ The Appeal is hereby dismissed; the Conrmation of assessment notice dated 25th November 2022 is hereby upheld.
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Ali v Commissioner, Investigation & Enforcements (Tax Appeal 935 of 2022) [2024] KETAT 621 (KLR) (19 April 2024) (Judgment)
✦ The Tribunal found that the assessments for the period 2015 to 2020 were time barred, but the assessments for the period 2016 onwards were not. The Tribunal also found that the Respondent was justified in confirming the additional assessments due to the Appellant's wilful neglect.
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Desert Runner Services Limited v Commissioner of Domestic Taxes (Miscellaneous Application E106 of 2023) [2024] KETAT 483 (KLR) (19 April 2024) (Ruling)
✦ The Tribunal dismissed the application for extension of time to appeal out of time.
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Panma Contractor Limited v Commissioner of Domestic Taxes (Tax Appeal E209 of 2024) [2024] KETAT 477 (KLR) (19 April 2024) (Ruling)
✦ The Tribunal finds the application meritorious and grants the Appellant leave to file the appeal out of time.
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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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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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Kamau v Commissioner of Legal Services & Board Coordination (Tax Appeal E046 of 2023) [2024] KETAT 456 (KLR) (19 April 2024) (Judgment)
✦ The Appellant's objections were deemed allowed by operation of law.
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Jojen Butchery v Commissioner of Domestic Taxes (Miscellaneous Application E139 of 2023) [2024] KETAT 603 (KLR) (Civ) (19 April 2024) (Ruling)
✦ The Tribunal allows the application and directs the Commissioner to issue a Tax Compliance Certificate to the applicant within 30 days, and to stop charging further interest and initiating recovery proceedings.
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James Finlay Mombasa Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1318 of 2022) [2024] KETAT 594 (KLR) (Civ) (5 April 2024) (Judgment)
✦ The Tribunal upheld the Respondent’s objection decision and dismissed the appeal.
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Bsk Global Technologies Limited v Commissioner of Domestic Taxes (Appeal E132 of 2023) [2024] KETAT 595 (KLR) (5 April 2024) (Judgment)
✦ The Appeal is incompetent and is struck out.
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Digital Divide Data Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 1349 of 2022) [2024] KETAT 470 (KLR) (5 April 2024) (Judgment)
✦ The appeal is invalid as it did not meet the provisions of Section 52 of the Tax Procedures Act.
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Chekibor Investment Limited v Commissioner of Domestic Taxes (Appeal 1446 of 2022) [2024] KETAT 618 (KLR) (5 April 2024) (Judgment)
✦ The Appeal is incompetent and is struck out.
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Jarika County Lodge Limited v Commissioner of Domestic Taxes (Tax Appeal 1529 of 2022) [2024] KETAT 447 (KLR) (5 April 2024) (Judgment)
✦ The Appellant's pleadings were not signed, rendering them incompetent and the appeal should be struck out.
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Cyma Limited v Commissioner of Legal Services & Board Co-ordination (Appeal E142 of 2023) [2024] KETAT 616 (KLR) (Civ) (5 April 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s Objection Decision of 13th October 2022 is the one appealed against, and the Appeal is deemed unopposed.
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Crocodile Enterprises Limited v Commissioner of Domestic Taxes (Appeal 83 of 2023) [2024] KETAT 458 (KLR) (5 April 2024) (Judgment)
✦ The Tribunal finds the Respondent's invalidation decision and assessments unjustified.
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Transglobal Holdings Limited v Commissioner of Domestic Taxes (Appeal 1351 of 2022) [2024] KETAT 462 (KLR) (5 April 2024) (Judgment)
✦ The Appeal is meritorious and the Respondent's objection decision dated 13th October, 2022 is set aside.
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Juma v Commissioner of Customs & Border Control (Appeal E372 of 2023) [2024] KETAT 615 (KLR) (5 April 2024) (Judgment)
✦ The Tax Appeals Tribunal does not have jurisdiction to determine the matter as the Appellant failed to seek a review decision under Section 229(1) of the Kenya Revenue Authority Act (EACCMA) 2004.
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George v Commissioner of Domestic Taxes & another (Tax Appeal 179 of 2023) [2024] KETAT 494 (KLR) (Commercial and Tax) (5 April 2024) (Judgment)
✦ The Tribunal finds that the Respondent was justified in assessing the Appellant for the period of income under review.
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Bornface v Commissioner of Domestic Taxes (Appeal 298 of 2023) [2024] KETAT 592 (KLR) (5 April 2024) (Judgment)
✦ The Appeal is merited and the Tribunal allows the appeal, sets aside the Respondent's objection decision, and orders the Respondent to bear the costs.
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Jebobela Trading Limited v Commissioner of Domestic Taxes (Appeal 1340 of 2022) [2024] KETAT 461 (KLR) (5 April 2024) (Judgment)
✦ The Tribunal lacks jurisdiction to hear the appeal and the appeal is struck out.
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Sagna Holding Ltd v Commissioner of Domestic Taxes (Appeal 266 of 2023) [2024] KETAT 606 (KLR) (5 April 2024) (Judgment)
✦ The Tribunal finds that the Respondent was justified in disallowing the input VAT refund claim and issuing the additional assessment.
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Shriji Stationers Limited v Commissioner of Customs & Border Control (Appeal E415 of 2023) [2024] KETAT 623 (KLR) (5 April 2024) (Judgment)
✦ The Tribunal found that the Respondent’s review decision of 6th July 2023 was not validly issued due to non-compliance with the statutory timelines for communication of the review decision.
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Kofinaf Company Limited v Commissioner of Domestic Taxes (Tax Appeal E515 of 2023) [2024] KETAT 469 (KLR) (5 April 2024) (Judgment)
✦ The Tribunal found the Respondent’s objection decision was within statutory timelines and upheld the assessment.
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Joleek Investments Limited v Commissioner of Domestic Taxes (Tax Appeal 1453 of 2022) [2024] KETAT 593 (KLR) (5 April 2024) (Judgment)
✦ The Tribunal found that the Appellant failed to discharge its burden of proof and thus the Respondent’s invalidation decision was valid.
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Frontier Haulage and Construction Ltd v Commissioner of Investigation & Enforcement (Appeal 227 of 2023) [2024] KETAT 605 (KLR) (Civ) (5 April 2024) (Judgment)
✦ The Tribunal found that the Respondent acted ultra vires in issuing assessments for the years 2015 and 2016 beyond the 5-year statutory period.