Kenyan case law
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Inland Africa Logistics Limited v Commissioner of Investigation and Enforcement (Tax Appeal 974 of 2022) [2024] KETAT 274 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal found that the Respondent’s objection decision was issued outside the statutory timelines and did not follow due process.
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Casa Security Limited v Commissioner of Legal Services & Board Co-ordination (Appeal 49 of 2023) [2024] KETAT 260 (KLR) (8 March 2024) (Judgment)
✦ The Tribunal found the Respondent’s objection decision justified based on the Respondent’s audit findings and the Appellant’s inability to properly support its reconciliations and explanations.
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Longhorn Publishers PLC v Commssioner Domestic Taxes (Tax Appeal 010 of 2022) [2024] KETAT 270 (KLR) (23 February 2024) (Judgment)
✦ The invalidation notice was issued almost 2 years after the receipt of the Appellant's objection and is therefore invalid.
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Uchuzi Supermarket Limited v Commissioner of Domestic Taxes (Tax Appeal 13 of 2023) [2024] KETAT 344 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal upheld the objection decision and dismissed the appeal.
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Kamau & another v Commissioner of Domestic Taxes (Tax Appeal 1333 of 2022) [2024] KETAT 350 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal finds that the appeal is premature and lacks jurisdiction to deal with the matter.
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Profile International Kenya Limited v Commissioner for Customs & Border Control (Tax Appeal 1054 of 2022) [2024] KETAT 268 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal finds that the Respondent did not apply the correct valuation methodology with respect to the goods imported.
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Liberty Life Assurance Kenya Limited v Commissioner for Domestic Taxes (Appeal 1501 of 2022) [2024] KETAT 330 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal finds the Appellant’s prior year adjustments valid and justifiable.
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Kalee Limited v Commissioner of Domestic Taxes (Appeal E160 of 2023) [2024] KETAT 264 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal found that burial announcements are not burial services for tax purposes and that the Respondent did not err in raising additional VAT assessments for burial announcements.
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Sac (K) Ltd v Commissioner of Domestic Taxes (Appeal 1056 of 2022) [2024] KETAT 329 (KLR) (Civ) (23 February 2024) (Judgment)
✦ The Tribunal finds that the justice of the matter calls for the dispute being remitted back to the Respondent to permit the Appellant to amend its returns to provide for inadvertently omitted expenses.
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Coffee Management Services Ltd v Commissioner of Customs & Border Control (Appeal 1317 of 2022) [2024] KETAT 263 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal held that the Respondent’s re-classification was just and proper in law.
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Prinisa Trading Company Ltd v Commissioner of Domestic Taxes (Tax Appeal 1061 of 2022) [2024] KETAT 275 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal is not seized of jurisdiction to entertain the Appeal and must down its tools.
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Charma Holdings Limited v Commissioner of Investigations and Enforcement (Tax Appeal 66 of 2023) [2024] KETAT 271 (KLR) (23 February 2024) (Judgment)
✦ The Appeal is invalid and is hereby struck out.
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Absa Bank Kenya PLC v Commissioner of Domestic Taxes (Appeal 760 of 2022) [2024] KETAT 327 (KLR) (Civ) (23 February 2024) (Judgment)
✦ The Tribunal found that the Appellant is the acquirer and is responsible for charging and remitting VAT on the entire amount of MSC it has received.
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Dacha Solutions Limited v Commissioner of Domestic Taxes (Tax Appeal 1491 of 2022) [2024] KETAT 352 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal sets aside the Respondent's objection decision and confirmation of assessment dated 4th May 2022 and orders the Respondent to review the information and documents provided by the Appellant.
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Magoma v Commissioner of Domestic Taxes (Tax Appeal 1576 of 2022) [2024] KETAT 354 (KLR) (Civ) (23 February 2024) (Judgment)
✦ The Tribunal finds the Respondent's assessment of tax for periods longer than 5 years is illegal and unjustified.
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Silpack Industries Limited v Commissioner of Domestic Taxes (Tax Appeal 1587 of 2022) [2024] KETAT 282 (KLR) (23 February 2024) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s confirmed additional VAT assessment is upheld.
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Robimart Petroleum Company Limited v Commissioner of Domestic Taxes (Tax Appeal 1080 of 2022) [2024] KETAT 357 (KLR) (23 February 2024) (Judgment)
✦ The Appellant did not provide documents in support of its objection as required under Section 51 (3) (c) of the Tax Procedures Act 2015.
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Collindale Security Limited v Commissioner of Domestic Taxes (Tax Appeal 202 of 2023) [2024] KETAT 272 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal found that the Appellant did not provide necessary documents and information to rebut the Respondent's use of bank account information, and thus the assessments were justied.
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Baus Optical Company Ltd v Commissioner for Investigations & Enforcement (Appeal 1563 of 2022) [2024] KETAT 328 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal allows the appeal and sets aside the Respondent's objection decision.
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Tarua Scrap Metal Dealers Limited v Commissioner for Domestic Taxes (Tax Appeal E053 of 2023) [2024] KETAT 355 (KLR) (Civ) (23 February 2024) (Judgment)
✦ The Tribunal held that the Respondent erred in law and fact by rejecting the Appellant’s input VAT claims and raising additional assessments.
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Daipas Automobiles v Commissioner of Domestic Taxes (Tax Appeal 1548 of 2022) [2024] KETAT 285 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal finds the Appeal incompetent and untenable in law.
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Sego Investments Company Limited v Kenya Revenue Authority (Tax Appeal 30 of 2023) [2024] KETAT 283 (KLR) (23 February 2024) (Judgment)
✦ The appeal is dismissed as the Respondent failed to raise the issues of invalidity in its Statement of Facts or through a Preliminary Objection application.
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Company v Commissioner of Domestic Taxes (Tax Appeal 1440 of 2022) [2024] KETAT 278 (KLR) (23 February 2024) (Judgment)
✦ The Appeal is dismissed, and the objection decision is upheld.
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Ennsvalley Bakery Limited v Commissioner of Domestic Taxes (Appeal 1121 of 2022) [2024] KETAT 331 (KLR) (23 February 2024) (Judgment)
✦ The Tribunal finds the Appeal premised on an appealable decision and has jurisdiction to hear and determine the Appeal.
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Sportybet Limited v Commissioner Domestic Taxes (Appeal 344 of 2023) [2024] KETAT 258 (KLR) (Civ) (23 February 2024) (Judgment)
✦ Both decisions were issued within the prescribed statutory time limits and are thus valid.