Kenyan case law

Green Mango Investment Limited v Commissioner Domestic Taxes (Appeal E100 of 2023) [2024] KETAT 464 (KLR) (22 March 2024) (Ruling)

✦ The Tribunal dismissed the respondent's application and ordered the parties to comply with previous directions and proceed to pre-trial directions.

Baylem Limited v Commissioner of Domestic Taxes (Appeal 921 of 2022) [2024] KETAT 610 (KLR) (22 March 2024) (Ruling)

✦ The Tribunal dismissed the Notice of Motion as an abuse of process due to its late filing.

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.

Gold Crown Foods (EPZ) Limited v Commissioner Of Domestic Taxes (Tax Appeal 1174(NRB) of 2022) [2024] KETAT 571 (KLR) (22 March 2024) (Judgment)

✦ The Appeal is partially allowed, with the assessment for withholding tax in relation to the year 2015 set aside.

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.

Embassy Crystal Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 154 (NRB) of 2023) [2024] KETAT 570 (KLR) (22 March 2024) (Judgment)

✦ The Tribunal found that the Appellant failed to provide sufficient evidence to support its claims and did not discharge its burden of proof.

Candy Kenya Limited v Commissioner of Domestic Taxes (Appeal 1569 of 2022) [2024] KETAT 552 (KLR) (22 March 2024) (Judgment)

✦ The Appeal is incompetent and is struck out.

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

Mooved Company Limited v Commissioner of Domestic Taxes (Appeal 1534 of 2022) [2024] KETAT 551 (KLR) (22 March 2024) (Judgment)

✦ The Tribunal found that the Respondent had established a variance on sales and had disallowed duplicate invoices and purchases from un-registered VAT taxpayers.

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 conrmed assessment was justied.

Doshi Enterprises Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1316 of 2022) [2024] KETAT 429 (KLR) (22 March 2024) (Judgment)

✦ The Tribunal found that the Respondent did not request further documents from the Appellant after receipt of the notice of objection, which is a requirement for a valid objection. The Tribunal also noted the importance of proper record-keeping and ensuring that objections meet the conditions set out in the law.

M’Rinyiru v Commissioner of Domestic Taxes (Tax Appeal E896 of 2023) [2024] KETAT 624 (KLR) (22 March 2024) (Ruling)

✦ The Tribunal grants the Appellant's application for leave to file the appeal out of time and lifts the Agency notice against her bankers.

Hussein v Commissioner of Investigation & Enforcement (Tax Appeal E062 of 2023) [2024] KETAT 434 (KLR) (22 March 2024) (Judgment)

Gichengo v Commissioner of Investigations and Enforcement (Tax Appeal E026 of 2023) [2024] KETAT 622 (KLR) (22 March 2024) (Ruling)

✦ The Tribunal grants the Appellant's application for extension of time and deems the Notice of Appeal, Memorandum of Appeal, and Statement of Facts as properly filed and served.

Capital Hill Motors Limited v Commissioner of Investigations & Enforcement (Tax Appeal E019 of 2023) [2024] KETAT 424 (KLR) (22 March 2024) (Judgment)

✦ The Tribunal finds that the Respondent's assessment of VAT for periods up to May 2017 and Corporation income tax for the year 2015 is illegal and unjustified.

Hajo Communications Limited v Commissioner Of Domestic Taxes (Tax Appeal E024 (NRB) of 2023) [2024] KETAT 565 (KLR) (22 March 2024) (Judgment)

✦ The Tribunal finds that there is no valid appeal before it.

Ideal Security Services Limited v Commissioner of Domestic Taxes (Tax Appeal E117 of 2023) [2024] KETAT 566 (KLR) (22 March 2024) (Judgment)

✦ The Tribunal finds that the Respondent was not justified in invalidating the Appellant’s objection and upholding the tax assessment.

Jilk Construction Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal 1436 of 2022) [2024] KETAT 493 (KLR) (22 March 2024) (Ruling)

✦ Application for extension of time is dismissed; appeal proceeds without the Respondent's submission; further directions for hearing

Mancuchar Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 314 of 2023) [2024] KETAT 427 (KLR) (22 March 2024) (Judgment)

✦ The Tribunal found that the Appellant was not justified to classify the sales as Zero-rated in relation to VAT.

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

Ammo Tech Limited v Commissioner of Domestic Taxes (Tax Appeal 178 of 2023) [2024] KETAT 432 (KLR) (22 March 2024) (Judgment)

✦ The Tribunal found that the objection decision was valid and that the Appellant did not make sales to the Kiambu County Government. The Tribunal dismissed the appeal.

Spic Kenya Limited v Commissioner of Customs and Border Control (Appeal E632 of 2023) [2024] KETAT 604 (KLR) (22 March 2024) (Ruling)

✦ The Tribunal finds the application meritorious and grants leave to file an appeal out of time

Thenducat Enterprises Limited v Commissioner Of Domestic Taxes (Miscellaneous Case E0165 of 2023) [2024] KETAT 441 (KLR) (22 March 2024) (Ruling)

✦ The application is merited and the extension of time to appeal is allowed.

Hotel Waterbuck Limited v Commissioner of Domestic Taxes (Tax Appeal E842 of 2023) [2024] KETAT 475 (KLR) (22 March 2024) (Ruling)

✦ The Tribunal grants leave to file an appeal out of time, but the Appellant must file the Notice of Appeal and other documents within 15 days of the date of delivery of this Ruling.

Moledina v Commissioner of Domestic Taxes (Tax Appeal 1215 of 2022) [2024] KETAT 436 (KLR) (22 March 2024) (Judgment)

✦ The Tribunal lacks jurisdiction to grant leave for the Appellant to pursue the Appeal as there is no appealable decision.