Kenyan case law
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Buildventure Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 911 of 2022) [2024] KETAT 50 (KLR) (26 January 2024) (Judgment)
✦ The appeal is invalid and is struck out
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Fast Generation Ltd v Commissioner of Domestic Taxes (Tax Appeal 42 of 2016) [2024] KETAT 56 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal upholds the appeal and sets aside the Respondent's Objection decision dated 18th March 2016.
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Napro Industries Limited v Commissioner, Legal Services and Coordination Board (Tax Appeal 1395 of 2022) [2024] KETAT 23 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal vacated the respondent's assessment in its entirety and allowed the appellant's claim for the investment deduction.
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Aviat Networks (Kenya) Limited v Commissioner of Domestic Taxes (Appeal 1104 of 2022) [2024] KETAT 14 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal found that the services provided by the Appellant to Aviat Singapore were not export services and thus not eligible for zero rating under the VAT Act. The Tribunal also found that the additional assessments were justified.
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Intime Stone Age Limited v Commissioner of Domestic Taxes (Appeal 714 of 2022) [2024] KETAT 44 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds that the Respondent's assessment was justifiable as the Appellant failed to provide the requested documents.
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Energood East Africa Limited v Commissioner of Customs & Border Control (Tax Appeal 183 of 2022) [2024] KETAT 42 (KLR) (26 January 2024) (Judgment)
✦ The appeal is allowed, and the review decision is set aside.
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My Way Bar & Restaurant Limited v Commissioner of Domestic Taxes (Tax Appeal 326 of 2022) [2024] KETAT 16 (KLR) (26 January 2024) (Judgment)
✦ The appellant’s objection was allowed by operation of the law, and the respondent’s objection decision is set aside.
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Kairu v Commissioner of Domestic Taxes (Tribunal Appeal 1060 of 2022) [2024] KETAT 15 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds that the valid decision made by the Respondent is the confirmation of assessment notice issued on the iTax system by the Respondent on 22nd September 2022.
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Solar Power Infrastructure Limited v Commissioner of Customs and Border Control (Tax Appeal 184 of 2022) [2024] KETAT 20 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal held that the solar water heaters should be classified under HS Code 84.19, not 85.16.
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Positive Packaging Limited v Commissioner of Customs & Border Control (Tax Appeal 342 of 2022) [2024] KETAT 55 (KLR) (Commercial and Tax) (26 January 2024) (Judgment)
✦ The Tribunal holds that the Respondent erred in reclassifying the Appellant’s product from HS code 4804.19.90 to HS Codes 4805.91.00 and 4805.92.00.
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Santram Traders Limited v Commissioner of Domestic Taxes (Appeal 1205 of 2022) [2024] KETAT 38 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds the objection decision valid.
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Shayonam Uniform Limited v Commissioner of Domestic Taxes (Tax Appeal 585 of 2022) [2024] KETAT 54 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal dismissed the appeal, finding that the Appellant did not discharge its burden of proof.
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Cool Rivers Pure Water Limited v Commissioner of Domestic Taxes (Tax Appeal 762 of 2022) [2024] KETAT 35 (KLR) (26 January 2024) (Judgment)
✦ The Appellant has not discharged its burden of proof to disprove the Respondent’s assessment as incorrect.
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Orbit Products Africa Limited v Commissioner Domestic Taxes (Tax Appeal 1153 of 2022) [2024] KETAT 27 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal found that the Respondent’s objection decision was justified in disallowing the input VAT for the period February to May 2018.
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Mbiwa Construction Company Limited v Comissioner of Domestic Taxes (Appeal 748 of 2022) [2024] KETAT 9 (KLR) (26 January 2024) (Judgment)
✦ The Appeal is incompetent and unsustainable in law.
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Inchcape Shipping Services Kenya Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 741 of 2022) [2024] KETAT 24 (KLR) (26 January 2024) (Judgment)
✦ The Appellant's objections to the Respondent's refund decisions in relation to the refund applications amounting to Kshs 65,824,858.00 were time barred. The Respondent was justified in rejecting the Appellant’s refund claims amounting to Kshs 106,327,150.
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Morgan Air & Sea Freight Logistics Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E003 of 2023) [2024] KETAT 34 (KLR) (26 January 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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Waciama Company Limited v Commissioner of Domestic Taxes (Tax Appeal 792 of 2022) [2024] KETAT 36 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds the Respondent's objection decision was issued late and in violation of the Tax Procedures Act, and thus sets it aside.
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Shabuvilla Enterprises Ltd v Commissioner of Domestic Taxes (Tribunal Appeal 1204 of 2022) [2024] KETAT 8 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds no valid appeal before it and strikes out the appeal.
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Edkan Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 1384 of 2022) [2024] KETAT 17 (KLR) (26 January 2024) (Judgment)
✦ The Appeal is incompetent and unvalid.
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Gulf Stream Investments Limited v Commissioner Domestic Taxes (Tax Appeal 1147 of 2022) [2024] KETAT 26 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the objection decision, finding that the Appellant failed to provide evidence to support its claims and that the Respondent’s assessment was correct.
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Transafrica Motors Limited v Commissioner Domestic Taxes (Tax Appeal 1258 of 2022) [2024] KETAT 40 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal held that the Respondent was not justified in its refusal to allow the Appellant's application for amendment of the May 2021 return.
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Jennt Africa Limited v Commissioner Domestic Taxes (Tax Appeal 1196 of 2022) [2024] KETAT 29 (KLR) (26 January 2024) (Judgment)
✦ The Appeal is dismissed.
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Ennsvalley Bakery Limited v Commissioner of Domestic Taxes (Tax Appeal 1497 of 2022) [2024] KETAT 33 (KLR) (26 January 2024) (Judgment)
✦ The appeal is properly before the Tribunal, and the refund rejection decision was not properly addressed as it was based on a different period than the one claimed by the company.
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Mwaura v Commissioner Domestic Taxes (Tax Appeal 1050 of 2022) [2024] KETAT 41 (KLR) (26 January 2024) (Judgment)
✦ The Appellant’s appeal was dismissed as it failed to challenge the Respondent’s decision to reject the application for extension of time to lodge a notice of objection.