Kenyan case law
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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.
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Timber Tank Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 1248 of 2022) [2024] KETAT 627 (KLR) (5 April 2024) (Judgment)
✦ The Respondent's decision is time barred under Section 229 of EACCMA and the Appellant's appeal is upheld.
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Antomacks Company Limited v Commissioner of Domestic Taxes (Tax Appeal 36 of 2022) [2024] KETAT 455 (KLR) (5 April 2024) (Judgment)
✦ The Tribunal found that the exemption certificate did not exist but there was a series of correspondence between the National Treasury, Ministry of Energy and Petroleum, Larsen & Toubro Limited, and the Appellant regarding the Project. The Tribunal determined that the Appellant's services were not exempt from VAT.
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Fahd Commodities Group Limited v Commissioner of Domestic Taxes (Appeal 276 of 2023) [2024] KETAT 460 (KLR) (Civ) (5 April 2024) (Judgment)
✦ The Tribunal held that the Respondent’s objection decision was issued within the statutory time limit and that the Appellant discharged its burden of proof.
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Gobin Limited v Commissioner of Domestic Taxes (Tax Appeal 184 of 2023) [2024] KETAT 625 (KLR) (5 April 2024) (Judgment)
✦ The Appellant's claim for input tax is statutorily time barred.
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Little Cribs Limited v Commissioner of Domestic Taxes (Tax Appeal 1580 of 2022) [2024] KETAT 628 (KLR) (5 April 2024) (Judgment)
✦ The Appeal is dismissed, and the objection decision is upheld.
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Sendy Limited v Commissioner of Domestic Taxes (Appeal E167 of 2023) [2024] KETAT 617 (KLR) (5 April 2024) (Judgment)
✦ The Appellant did not provide transport services chargeable to VAT.
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Ngondi v Commissioner of Domestic Taxes (Tax Appeal 217 of 2023) [2024] KETAT 452 (KLR) (5 April 2024) (Judgment)
✦ The Appellant was not eligible for registration for VAT under Section 34 of the VAT Act, and the VAT assessed and confirmed assessment was neither due nor payable.
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Sigey v Commissioner of Legal Services & Board Coordination (Tax Appeal 196 of 2023) [2024] KETAT 485 (KLR) (5 April 2024) (Judgment)
✦ The Appeal is incompetent and is struck out.
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Kapkimolwa Quarry Limited v Commissioner of Domestic Taxes (Appeal 241 of 2023) [2024] KETAT 591 (KLR) (5 April 2024) (Judgment)
✦ The Tribunal dismisses the appeal and upholds the objection decision.
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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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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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Temenos East Africa Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E022 of 2023) [2024] KETAT 629 (KLR) (5 April 2024) (Judgment)
✦ The Tribunal found the Respondent's assessment to be unjustified.
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Uzuri Foods Limited v Commissioner Customs And Border Control (Tax Appeal E001 of 2023) [2024] KETAT 572 (KLR) (22 March 2024) (Judgment)
✦ The Appeal is dismissed as it is not properly before the Tribunal and the refund application was not properly made.
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Kamkam Company Ltd v Commissioner of Domestic Taxes (Tax Appeal 20 of 2023) [2024] KETAT 435 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal found in favor of the Appellant, dismissing the Respondent’s objection decision and the additional tax assessment.
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2023 Jumbo Foam Mattresses Industries Limited v Commissioner of Customs & Border Control (Miscellaneous Application 429 of 2023) [2024] KETAT 476 (KLR) (22 March 2024) (Ruling)
✦ Application dismissed
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Bashaan Construction & Supplies Company Limited v Commissioner of Domestic Taxes (Tax Appeal E052 of 2023) [2024] KETAT 433 (KLR) (22 March 2024) (Judgment)
✦ The Appeal is invalid and fatally defective as it falls foul of Section 13 of the Tax Appeals Tribunal Act.
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J&K Investments Limited v Commissioner of Investigation and Enforcement (Appeal 961 of 2022) [2024] KETAT 550 (KLR) (Civ) (22 March 2024) (Judgment)
✦ The Appellant’s Notice of Objection was not validly lodged.
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G. North and Sons Limited v Commissioner of Domestic Taxes (Appeal 92 of 2023) [2024] KETAT 418 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal dismissed the appeal due to the Appellant's failure to file its Notice of Appeal within the required thirty-day period and failure to apply for leave to file the Notice of Appeal out of time.
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Infama Limited v Commissioner for Legal Services & Board Coordination (Appeal 58 of 2023) [2024] KETAT 417 (KLR) (22 March 2024) (Judgment)
✦ The Appellant failed to discharge its burden of proof and the Respondent’s conrmed assessment was justied.
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Tyndy International Limited v Commissioner Of Domestic Taxes (Tax Appeal 1500 of 2022) [2024] KETAT 568 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal found that the Respondent’s decision to confirm the tax assessment was justifiable as it was within the statutory timelines.
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Mannan Cargo Solutions Limited v Commisioner of Customs & Border Control (Appeal E116 of 2024) [2024] KETAT 459 (KLR) (22 March 2024) (Ruling)
✦ The Tribunal granted a temporary stay of execution of the objection decision and allowed the Appellant's declaration and clearance of the consignment pending the hearing and final determination of the appeal.
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Engie Mobisol Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal 511 of 2021) [2024] KETAT 497 (KLR) (22 March 2024) (Ruling)
✦ The Tribunal allowed the application and struck out the Respondent's written submissions
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Truecosmetics Koinaange Limited v Commissioner of Domestic Taxes (Tax Appeal E888 of 2023) [2024] KETAT 445 (KLR) (22 March 2024) (Ruling)
✦ The Tribunal grants the Appellant leave to file its Notice of Appeal, Memorandum of Appeal, Statement of Facts, and tax decision out of time.
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Heneken East Africa Company Limited v Commissioner of Investigations and Enforcement (Appeal 1575 of 2022) [2024] KETAT 613 (KLR) (22 March 2024) (Ruling)
✦ The Tribunal grants the Appellant leave to amend its Memorandum of Appeal and Supplementary Statement of Facts.