Kenyan case law
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M-Kopa LLC (c/o M-Kopa Kenya Limited) v Commissioner of Domestic Taxes (Tax Appeal 65 of 2023) [2024] KETAT 269 (KLR) (23 February 2024) (Judgment)
✦ The place of effective management is the pivot that determines the residency of a corporate entity. The formula or model to be used in determining the place where management and control of a company was exercised has not been defined in the ITA.
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Centurion Engineers & Builders Ltd v Commissioner of Domestic Taxes (Tax Appeal 963 of 2022) [2024] KETAT 356 (KLR) (23 February 2024) (Judgment)
✦ Tax assessments for the year 2016 are statutory time barred and ought to be expunged.
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Ombra Limited v Commissioner of Customs & Border Control (Tax Appeal 1485 of 2022) [2024] KETAT 147 (KLR) (Civ) (9 February 2024) (Judgment)
✦ The Tribunal determined that the Respondent erred in classifying the manhole covers under Tari 3926.90.90.
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Bhat v Commissioner of Domestic Taxes (Tax Appeal 1383 of 2022) [2024] KETAT 158 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s objection decision was rendered outside statutory timelines and thus the Appellant’s objection stood allowed by operation of the law.
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Redavia Kenya Asset Limited v Commissioner of Customs & Border Control (Tax Appeal 1289 of 2022) [2024] KETAT 148 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal held that the Respondent did not err in law and in fact in reclassifying the Appellant's aluminium solar mounting unit from HS code 7610.90.00 to HS code 7616.99.00.
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James Finlay (Kenya) Limited v Commissioner Legal Services & Board Coordination (Tax Appeal 1296 of 2022) [2024] KETAT 154 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal found that the Appellant failed to provide sufficient evidence to support the management expenses claimed.
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Kcssa East Africa Limited v Commissioner of Customs and Boarder Control (Tax Appeal 848 of 2022) [2024] KETAT 161 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal upheld the Respondent's review decision, finding that the Appellant failed to prove its case regarding the classification of the consignment under Tari Code 9619.00.10.
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Jars Transporters Limited v Commissioner of Domestic Taxes (Tax Appeal 1432 of 2022) [2024] KETAT 153 (KLR) (Civ) (9 February 2024) (Judgment)
✦ The Tribunal held that transportation of coee to auction centres is not a zero-rated supply as it is not listed in the Second Schedule to the VAT Act.
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Beta Healthcare International Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 866 of 2022) [2024] KETAT 143 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal found that the appellant's argument that the Comparable Uncontrolled Price (CUP) method was not the most appropriate method for determining the arm's length nature of the transaction price of its products due to the low degree of comparability with the internal CUP proposed by the respondent was not supported.
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Morgan Air and Seafreight Logistics Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E002 of 2022) [2024] KETAT 146 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal finds that the services offered by the Appellant are exported services and thus the Appellant is entitled to an input tax refund.
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Harleys Limited v The Commissioner of Customs & Border Control (Appeal 244 of 2021) [2024] KETAT 165 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal finds the Respondent’s tari ruling unjust and proper, and allows the appeal.
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Suma Health Products (K) Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1425 of 2022) [2024] KETAT 152 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal finds that the respondent did not err in law by issuing assessments for the period outside the statutory timelines, as the Tax Procedures Act allows for such assessments in cases of gross or wilful neglect, evasion, or fraud.
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Evamar Enterprises Limited v Commissioner of Domestic Taxes (Tribunal Case 952 of 2022) [2024] KETAT 150 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal upholds the Appellant's claim that it discharged its burden of proof on taxes not in dispute by paying the Capital Gains tax and part of the withholding tax, and requesting facilitation for payment of the withholding tax.
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Morgan Air & Sea Freight Logistics Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E004 of 2023) [2024] KETAT 156 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal found that the services offered by the Appellant were not exported services and thus the Appellant is not entitled to an input tax refund.
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Koceyo v Commissioner of Domestic Taxes (Appeal 967 of 2022) [2024] KETAT 140 (KLR) (9 February 2024) (Judgment)
✦ The Appeal is allowed, the Respondent’s objection decision is set aside
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Samasource Kenya EPZ Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1363 of 2022) [2024] KETAT 157 (KLR) (Civ) (9 February 2024) (Judgment)
✦ The Tribunal held that the Respondent’s decision to disallow the Appellant’s refund claim was not proper in law.
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Kenya Cuttings Limited v Commissioner of Domestic Taxes (Tax Appeal 1000 of 2022) [2024] KETAT 149 (KLR) (9 February 2024) (Judgment)
✦ The Appeal is allowed, the orders of rejection are set aside, and each party bears its own costs
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Impact North Sez (KE) v Commissioner of Legal Services and Board Coordination (Appeal 1320 of 2022) [2024] KETAT 164 (KLR) (9 February 2024) (Judgment)
✦ The Appellant was not entitled to claim the input VAT incurred in the construction of the industrial park as the exemption was not granted due to the delay in obtaining approval from the Cabinet Secretary for the National Treasury.
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Kenya Sweets Limited v Commissioner of Customs and Border Control (Tax Appeal 411 of 2022) [2024] KETAT 151 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal found that the Appellant had the burden of proving that the assessment was excessive or that the tax decision should not have been made or should have been made differently.
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Synresins Limited v Commissioner of Domestic Taxes (Tax Appeal 1164 of 2022) [2024] KETAT 155 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal found in favor of the Appellant, ruling that the Appellant was justified in its refund claim for the period when the law provided for an exemption for licensed manufacturers.
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Live Ad Limited & another v Commissioner of Investigations & Enforcement & another (Tribunal Appeal 1299 of 2022) [2024] KETAT 159 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal held that the burden of proving that the tax assessment is excessive or should have been made differently never shifts to the Respondent and is placed squarely on the Appellant.
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Premier Solar Solutions Limited v Commissioner of Customs & Border Control (Tax Appeal 984 of 2022) [2024] KETAT 160 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal upheld the Respondent's decision to reclassify the aluminum articles.
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Harley’s Limited v Commissioner of Customs & Border Control (Tax Appeal E034 of 2023) [2024] KETAT 144 (KLR) (9 February 2024) (Judgment)
✦ The Tribunal found that the Respondent was justified in reclassifying the Appellant’s imports, as the new classification was based on investigations and not on the earlier tariff rulings.
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Ripple Pharmaceuticals Limited v Commissioner of Customs & Border Control (Tax Appeal 776 of 2022) [2024] KETAT 162 (KLR) (9 February 2024) (Judgment)
✦ The Appeal is invalid and will not be considered further.
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Mbari v Commissioner of Domestic Taxes (Tax Appeal 1282 of 2022) [2024] KETAT 145 (KLR) (9 February 2024) (Judgment)
✦ The Appeal is dismissed. The Respondent’s decision invalidating the Appellant’s notice of objection is upheld.