Kenyan case law
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PVH Kenya Limited v Commissioner of Domestic Taxes (Appeal 845 of 2022) [2024] KETAT 163 (KLR) (Commercial and Tax) (9 February 2024) (Judgment)
✦ The Tribunal found the Respondent’s objection decision to be proper in law, but the refund decision was made under repealed Section 47 of the Tax Procedures Act, 2015, and the Tribunal considered it improper to apply Section 47(13) retrospectively.
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H.P. Gauff Ingenieure GMBH & Co KG v Commissioner of Domestic Taxes (Appeal 442 of 2020) [2024] KETAT 106 (KLR) (Commercial and Tax) (2 February 2024) (Judgment)
✦ The Tribunal found that the Respondent did not consider the Appellant's explanations and documents in arriving at the objection decision.
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Sidoman Investment Limited v Commissioner of Investigations & Enforcement (Tax Appeal 548 of 2022) [2024] KETAT 97 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal found that the assessments were beyond the five-year limit and in contravention of the law.
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Preferred Personnel Limited v Commissioner of Domestic Taxes (Tax Appeal 1149 of 2022) [2024] KETAT 113 (KLR) (Civ) (2 February 2024) (Judgment)
✦ The Tribunal partially allowed the appeal, upholding the Corporation tax and Withholding tax assessments but setting aside the VAT assessment.
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Palladium Development and Consultancy Limited v Commissioner of Domestic Taxes (Tax Appeal 734 of 2022) [2024] KETAT 104 (KLR) (Civ) (2 February 2024) (Judgment)
✦ The Appellant is liable to pay taxes in Kenya. The Appellant is not covered under the Memorandum of Understanding between Kenya and USAID.
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Pesapal Limited v Commissioner of Customs and Border Control (Tax Appeal 1390 of 2022) [2024] KETAT 103 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal finds that the Respondent did not create any legitimate expectation and that the Appellant's demand for Import duty and VAT was erroneous.
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Mawingu Networks Limited v Commissioner of Domestic Taxes (Tax Appeal 1179 of 2022) [2024] KETAT 99 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal finds that the Appellant’s charge for infrastructure is distinct and separate from the provision of internet data service and is not subject to excise duty.
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Cellnet Limited v Commissioner of Domestic Taxes (Tax Appeal 1514 of 2022) [2024] KETAT 102 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal upheld the respondent's assessment and held that the appellant's objections were not valid.
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Prime Bank Limited v Commissioner of Domestic Taxes (Appeal 073 of 2022) [2024] KETAT 95 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal held that interchange fees and merchant fees are financial services exempted from VAT under Paragraph 1 of Part II of the VAT Act 2013.
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Majesty Construction Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 1138 of 2022) [2024] KETAT 98 (KLR) (2 February 2024) (Judgment)
✦ The Appeal is incompetent and the Tribunal strikes it out.
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Arcon Works Limited v Commissioner of Domestic Taxes (Tax Appeal 1033 of 2022) [2024] KETAT 111 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal found the Respondent justified in disallowing the Appellant's input tax claims due to the Appellant's failure to provide proper documentation.
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Kenya Nut Company Limited v Commissioner of Domestic Taxes (Tax Appeal 1278 of 2022) [2024] KETAT 101 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal finds that the Appellant's legitimate expectation of the private ruling should not be disregarded, and the refund claims on goods imported before 4th May 2021 are just and fair.
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Hygrotech East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal 1376 of 2022) [2024] KETAT 116 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal found that the Appellant did not have a legitimate expectation that its product would be correctly classified, and the Respondent's reclassification was justified.
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BAC/GKA JV Company Limited v Commissioner of Domestic Taxes (Appeal 1410 of 2022) [2024] KETAT 107 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal held that the Appellant's services were not exempt from VAT and that the Respondent's objection decision was proper.
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Samasource Kenya EPZ Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1084 of 2022) [2024] KETAT 109 (KLR) (Civ) (2 February 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s decision to reject the Appellant’s refund claim is proper in law.
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Automobile Association of Kenya v Commissioner of Domestic Taxes (Tax Appeal 1263 of 2022) [2024] KETAT 115 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal found that the driving school learners are indeed members of the Appellant's association, but the Appellant's learners do not qualify as members under Section 21(3) of the Income Tax Act because they are not entitled to a share of the association's assets in the event of liquidation.
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Adabla General Construction and Company Limited v Commissioner Domestic Taxes (Tax Appeal 996 of 2022) [2024] KETAT 112 (KLR) (Commercial and Tax) (2 February 2024) (Judgment)
✦ The Appeal was dismissed as the objection was not validly lodged and the Appellant failed to discharge its burden of proof.
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Nestle Kenya Ltd v Commissioner of Customs and Border Control (Tax Appeal 1240 of 2022) [2024] KETAT 100 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal held that the Appellant’s product should be classified under HS code 2106.90.20.
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Checkpoint Technologies Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 1181 of 2022) [2024] KETAT 114 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal finds that the Appellant's income reported in its financial statements is within the arm's length range of between 4.9% and 7.3% and there was reasonably no justification for the Respondent to adjust the Appellant's income.
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Jared O. Magolo t/a J.O Magolo & Company Advocates v Commissioner of Domestic Taxes (Tax Appeal E058 of 2023) [2024] KETAT 110 (KLR) (2 February 2024) (Judgment)
✦ The Appeals be and are hereby allowed. The Respondent’s Objection decisions be and are hereby set aside.
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Kadernami v Commissioner of Customs and Border Control (Appeal 887 of 2022) [2024] KETAT 96 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal upheld the Appellant's appeal, finding the Respondent erred in law and in fact by reclassifying the solar water heaters.
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Chryso Eastern Africa Limited v Commissioner of Domestic Taxes (Appeal 1441 of 2022) [2024] KETAT 108 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal upheld the Respondent's objection decision.
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Africa Reit Limited v Commissioner of Domestic Taxes (Tax Appeal 1443 of 2022) [2024] KETAT 105 (KLR) (2 February 2024) (Judgment)
✦ The Tribunal found the assessments to be beyond the five-year rule and therefore contra-statute.
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Unitron Limited v Commissioner of Domestic Taxes (Appeal 1135 of 2022) [2024] KETAT 37 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds the Respondent’s objection decision unjustified and sets it aside.
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Apex Refrigeration and Air Conditioning Limited v Commissioner Domestic Taxes (Tax Appeal 1382 of 2022) [2024] KETAT 39 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds the Respondent’s action of issuing the agency notice to the Appellant’s banker proper in law.