Kenyan case law
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Equip Agencies Limited v Commissioner for Legal Services and Board Co-ordination & another (Tax Appeal 1341 of 2022) [2024] KETAT 426 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal finds the Respondent’s objection decision was justified.
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Environmental and Combustion Consultants v Commissioner of Domestic Taxes (Tax Appeal 1454 of 2022) [2024] KETAT 428 (KLR) (22 March 2024) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the objection decision.
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Samara Construction Limited v Commissioner of Investigation & Enforcement (Tribunal Appeal 930 of 2022) [2024] KETAT 358 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal upheld the Respondent's decision to confirm the additional assessments.
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Santram Hardware Wholesaler Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1279 of 2022) [2024] KETAT 349 (KLR) (8 March 2024) (Judgment)
✦ The Appeal is allowed, and the Respondent’s objection decision is set aside.
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Curly Wurly Limited v Commissioner of Domestic Taxes (Tax Appeal 1504 of 2022) [2024] KETAT 279 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal found that the Appellant's late objection was not valid due to non-compliance with the 30-day deadline for objections and the lack of evidence to demonstrate unreasonableness in the delay.
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Muhumed v Commissioner of Domestic Taxes (Tax Appeal 1567 of 2022) [2024] KETAT 281 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal finds that the Respondent's invalidation decision was justifiable due to the Appellant's failure to provide the required documents.
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Savana Saw Mill Limited v Commissioner of Domestic Taxes (Tax Appeal 1518 of 2022) [2024] KETAT 353 (KLR) (8 March 2024) (Judgment)
✦ The appeal is dismissed as it was filed out of time and without leave of the Tribunal
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Abno Softwares International Limited v Commissioner of Investigations and Enforcement (Tax Appeal 946 of 2022) [2024] KETAT 340 (KLR) (8 March 2024) (Judgment)
✦ The Appeal is incompetent and the Appeal is struck out.
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British American Tobacco PLC v Commissioner of Legal Services and Board Co-ordination (Appeal 607 of 2022) [2024] KETAT 262 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal held that the effective date of Legal Notice Number 217 of 2021 was 20th December, 2021, and the Respondent was not entitled to apply the new rates before this date.
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Silverstone Quarry Limited v Commissioner of Domestic Taxes (Tax Appeal 1520 of 2022) [2024] KETAT 280 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal finds the Respondent's objection decision premature and not justifiable.
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Farm Engineering Industries Limited v Commissioner of Domestic Taxes (Tax Appeal 1391 of 2022) [2024] KETAT 284 (KLR) (8 March 2024) (Judgment)
✦ The Appellant failed to provide documents to support its appeal, thus failing to discharge its burden of proof.
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TP Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 1389 of 2022) [2024] KETAT 277 (KLR) (Civ) (8 March 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s notice of refusal complied with the law and that the rejection was justified.
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Acorp Gifts Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 235 of 2022) [2024] KETAT 345 (KLR) (8 March 2024) (Judgment)
✦ The Appeal is improperly before the Tribunal as the objection decision was not included in the record of appeal.
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Morgan Air and Seafreight Logistics Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 1023 of 2022) [2024] KETAT 342 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal finds that the Respondent erred in law and in fact in declining the Appellant’s notice of objection and VAT refund claim.
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Kiu Construction Limited v Commissioner Investigation and Enforcement (Tax Appeal 998 of 2022) [2024] KETAT 273 (KLR) (8 March 2024) (Judgment)
✦ The Appeal is incompetent and the Tribunal lacks jurisdiction to entertain it.
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Modern Ways Limited v Commissioner of Customs and Border Control (Tax Appeal 1551 of 2022) [2024] KETAT 341 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal finds that the Respondent is authorized by law to impose Import duty according to the tari classification under the Harmonized Commodity Description and Coding System provided by the World Customs Organization.
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Kiewa Group Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 1206 of 2022) [2024] KETAT 343 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal found that the Appellant has made a prima facie case and the Respondent must rebut this case.
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Nairobi Bottlers Ltd v Commissioner of Domestic Taxes (Appeal 1559 of 2022) [2024] KETAT 259 (KLR) (8 March 2024) (Judgment)
✦ The Commissioner was justified in rejecting the tax refund application
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Kiritu v Commissioner of Domestic Tax (Appeal 1558 of 2022) [2024] KETAT 332 (KLR) (Civ) (8 March 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s tax assessments were correct and proper in law.
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Mumias Sugar Company Limited v Commissioner of Domestic Taxes (Tax Appeal 778 of 2021) [2024] KETAT 346 (KLR) (8 March 2024) (Judgment)
✦ The Appellant’s objection was not timely and was not allowed by operation of law.
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Coxwell Express Company Limited v Commissioner Investigations & Enforcement (Tax Appeal 1053 of 2022) [2024] KETAT 348 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal upheld the Respondent's assessment for Corporation Tax and VAT for the periods 2014 and 2015, dismissing the appeal.
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Rohivra Limited & another v Commissioner Customs and Border Control (Tax Appeal 1417 of 2022) [2024] KETAT 351 (KLR) (8 March 2024) (Judgment)
✦ The Appeal is incompetent as it was filed out of time without leave of the Court.
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London Distillers (K) Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 10126 of 2022) [2024] KETAT 347 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal held that the bottle used by the Appellant for the manufacture of its alcoholic beverage is not a raw material and therefore, the Excise Duty paid on the bottle does not qualify for relief under Section 14(1) of the Excise Duty Act.
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M-Kopa Limited v Commissioner of Domestic Taxes (Tax Appeal 1237 of 2022) [2024] KETAT 276 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal held that M-Kopa Limited did take all reasonable steps to recover the bad debts and that the costs of recovery outweighed the value of the recoverable debts.
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Barkutwo Investment Limited v Commissioner of Domestic Taxes (Appeal 1157 of 2022) [2024] KETAT 261 (KLR) (Civ) (8 March 2024) (Judgment)
✦ The Tribunal finds that the rejection of the late notice of objection was proper.