Kenyan case law
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Agrochemicals and Food Company Limited v Commissioner of Domestic Taxes (Appeal E016 of 2023) [2024] KETAT 554 (KLR) (Civ) (22 March 2024) (Judgment)
✦ The Tribunal found that the Respondent erred in including the WHT of Kshs. 634,644,435.00 in the present assessment and in proceeding to plead its position on the tax in its Statement of Facts contrary to its statement in the objection decision.
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Safepak Limited v Commissioner for Legal Services & Board Coordination (Appeal E377 of 2023) [2024] KETAT 416 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal finds that the Respondent did not err in law and fact by demanding excise duty on locally manufactured articles of plastic that are not excisable.
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El Adi Construction Limited v Commissioner for Legal Services and Board Coordination & another (Appeal 101 of 2023) [2024] KETAT 415 (KLR) (22 March 2024) (Judgment)
✦ The Appellant's Objection was deemed allowed by operation of law due to the Respondent's failure to issue an Objection decision within the statutory period of 60 days.
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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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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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Vigati Limited v Commissioner of Customs & Border Control (Appeal E117 of 2024) [2024] KETAT 589 (KLR) (22 March 2024) (Ruling)
✦ The Tribunal grants a temporary order stay of execution of the objection decision and allows the Appellant's declaration and clearance of imported consignment pending the hearing and final determination of the appeal.
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Siganga v Commissioner of Domestic Taxes (Miscellaneous Application E039 of 2023) [2024] KETAT 484 (KLR) (22 March 2024) (Ruling)
✦ Tribunal finds the application merited and sets aside the orders issued on 9th June, 2023.
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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.
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Hamwe Logistics And Suppliers Limited v Commissioner Of Domestic Taxes (Tax Appeal E104(NRB) of 2023) [2024] KETAT 573 (KLR) (22 March 2024) (Abridged Judgment)
✦ The objection decision dated 29th August 2022 is statutorily time barred and the Appellant’s notice of objection is deemed allowed by operation of law.
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Alliance Tobacco Limited v Commissioner of Legal Services & Boarder Control (Tax Appeal 42 of 2023) [2024] KETAT 495 (KLR) (22 March 2024) (Ruling)
✦ Appellant's application for leave to amend pleadings is granted
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Muasya v Commissioner of Domestic Taxes (Appeal E190 of 2023) [2024] KETAT 555 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal finds that the Respondent erred in law and in fact by issuing an assessment for the years 2014 to 2016 for income tax and June 2017 for VAT.
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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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Tannaat Solutions Limited v Commisioner of Customs & Border Control (Appeal E118 of 2024) [2024] KETAT 457 (KLR) (22 March 2024) (Ruling)
✦ Tribunal grants a temporary order stay of execution of the objection decision and allows the Appellant's declaration and clearance of consignment pending appeal
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Mwangi v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E928 of 2023) [2024] KETAT 491 (KLR) (22 March 2024) (Ruling)
✦ The Tribunal grants leave to the applicant to file its Notice of Appeal, Memorandum of Appeal, Statement of Facts, and Tax Decision out of time.
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Nyenjeri v Commissioner of Domestic Taxes (Appeal E187 of 2023) [2024] KETAT 608 (KLR) (22 March 2024) (Ruling)
✦ The Tribunal finds that the application lacks merit and dismisses it, striking out the appeal.
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Gifan Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application E170 of 2023) [2024] KETAT 601 (KLR) (22 March 2024) (Ruling)
✦ The application is dismissed as the delay is inordinate and the Applicant has not provided a reasonable explanation.
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Ambale t/a Amber Technical Works & General Contractors v Commissioner of Legal Services & Board Coordination (Appeal E559 of 2023) [2024] KETAT 609 (KLR) (22 March 2024) (Ruling)
✦ The Tribunal dismissed the application and struck out the appeal, finding that the delay was inordinate and the Appellant did not provide reasonable grounds for the delay.
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Kaish Mering Plastic Company Limited v Commissioner Customs And Border Control (Tax Appeal 1127(NRB) of 2022) [2024] KETAT 569 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal found that the Respondent had the statutory right to conduct post clearance audits and that the Appellant’s re-classification to HS code 3920.49.00 was justified.
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CFAO Agri Limited v The Commissioner of Custom and Border Control (Tax Appeal E064 (NRB) of 2023) [2024] KETAT 563 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal found that the Respondent did not issue the review decision within the statutory timelines under Section 229(4) of the EACCMA, and thus the decision is time barred.
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Kariuki v Commissioner of Domestic Taxes (Miscellaneous Application E175 of 2023) [2024] KETAT 481 (KLR) (22 March 2024) (Ruling)
✦ The application is dismissed as it lacks merit.
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Britken Hauliers Limited v Commissioner of Domestic Taxes (Tax Appeal 193 of 2023) [2024] KETAT 574 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal found the objection decision unjustified.
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Brooklyn Dairies Limited v Commissioner of Domestic Taxes (Tax Appeal E005 of 2023) [2024] KETAT 425 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal upheld the Respondent's assessment and dismissed the Appellant's appeal.
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Unibee Construction Company Limited v Commissioner of Legal Services (Tax Appeal 35 of 2023) [2024] KETAT 431 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal finds the Respondent’s objection decision invalid due to non-compliance with the statutory time limit and sets it aside.
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Twinbros General Contractors Ltd v Commissioner of Domestic Taxes (Tax Appeal 211 of 2023) [2024] KETAT 422 (KLR) (22 March 2024) (Judgment)
✦ The Appeal is dismissed. The objection decision dated 29th August, 2022 is upheld.
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Kamau v Commissioner of Domestic Taxes (Tax Appeal 209 of 2023) [2024] KETAT 576 (KLR) (22 March 2024) (Judgment)
✦ The Appeal is partially allowed, the objection decision is set aside, and the Respondent is ordered to review the documents and render a decision within 60 days.