Kenyan case law
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Kenya Cuttings Limited v Commissioner of Domestic Taxes (Tax Appeal 1202 of 2022) [2024] KETAT 48 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds that the Respondent erred in law and fact by rejecting the Appellant's refund application for the months of October 2017, November 2017, December 2017, January 2020, February 2020, and March 2020.
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Morgan Air and Seafreight Logistics Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 1190 of 2022) [2024] KETAT 49 (KLR) (26 January 2024) (Judgment)
✦ The appeal is merited and the Tribunal allows the appeal, sets aside the objection decision, and orders the respondent to process the refund applications within 90 days.
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Chromawave Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 1176 of 2022) [2024] KETAT 28 (KLR) (26 January 2024) (Judgment)
✦ The appeal is dismissed as the late objection was not properly filed and supported by evidence.
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Kenya Biologics Limited v Commissioner of Customs & Border Control (Tax Appeal 1274 of 2022) [2024] KETAT 46 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal held that the Appellant's products should be classified under Chapter 31 (fertilizers) based on the provisions of the Harmonized System and the manufacturer's product description.
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Seven Seas Technologies Ltd v Commissioner of Domestic Taxes (Appeal 1245 of 2022) [2024] KETAT 11 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds that the Respondent’s Objection Decision dated 10th March, 2021 was validly issued.
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Kariuki v Commissioner of Customs & Border Control (Tax Appeal 691 of 2022) [2024] KETAT 53 (KLR) (26 January 2024) (Judgment)
✦ The Respondent erred in the assessment of the Appellant’s motor vehicle and the valuation was not lawful.
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Cable Car Corporation v Commissioner of Domestic Taxes (Tax Appeal 1433 of 2022) [2024] KETAT 43 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal found that the Respondent did not comply with the mandatory 60-day timeline for issuing an objection decision due to the lack of supporting documents from the Appellant.
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Sino v Commissioner of Domestic Taxes (Tax Appeal 1243 of 2022) [2024] KETAT 31 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal found the Respondent’s objection decision valid and upheld the additional assessments.
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Mwaniki v Commissioner of Domestic Taxes (Appeal 1043 of 2022) [2024] KETAT 12 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal found that the Appellant did not submit sufficient evidence to challenge the assessment and upheld the Respondent's decision.
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Sanpet Filling Station v Commissioner of Domestic Taxes (Tax Appeal 1227 of 2022) [2024] KETAT 30 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent's additional assessment.
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Lasting Solutions Limited v Commissioner of Domestic Taxes (Tax Appeal 1378 of 2022) [2024] KETAT 32 (KLR) (26 January 2024) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s objection decision is upheld.
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Highland Drinks Limited v Commissioner of Investigation & Enforcement (Appeal 788 of 2022) [2024] KETAT 13 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds that the Respondent lawfully re-classified the cordial drinks manufactured by the Appellant under HS Code 21.06.90.99.
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Elgon Tea and Coffee Limited v Commissioner of Domestic Taxes (Appeal 1264 of 2022) [2024] KETAT 10 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal found that the Appellant did not provide adequate documents or information, and the Respondent's tax adjustments were based on the analysis of the provided documents.
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Caleb Africa Ltd v Commissioner of Domestic Taxes (Tribunal Appeal 976 of 2022) [2024] KETAT 21 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal finds that there is no valid appeal before it and therefore does not have jurisdiction to determine the matters raised in the Appeal.
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Mugoiri Investment Company Limited v Commissioner of Domestic Taxes (Tax Appeal 1161 of 2022) [2024] KETAT 51 (KLR) (26 January 2024) (Judgment)
✦ The Appeal is meritorious and the Respondent's Objection Decision is set aside.
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Lamsy Investments Limited v Commissioner of Domestic Taxes (Tax Appeal 604 of 2022) [2024] KETAT 22 (KLR) (26 January 2024) (Judgment)
✦ The Appeal is invalid as it was filed out of time without leave of the Tribunal.
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The Hotel Eagles Limited v Commissioner of Domestic Taxes (Appeal 844 of 2021) [2024] KETAT 45 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal has jurisdiction to hear the appeal as the Respondent's rejection of the objections was an appealable decision.
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Moto Commodities Limited v Commissioner of Domestic Taxes (Tax Appeal 1288 of 2022) [2024] KETAT 18 (KLR) (26 January 2024) (Judgment)
✦ The Appeal is invalid as it lacks a valid objection on record.
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Auditel Kenya Limited v Commissioner Domestic Taxes (Tax Appeal 1242 of 2022) [2024] KETAT 47 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal found that the Appellant failed to provide evidence of its contractual arrangement with Auditel Spain, and thus, the Respondent's assessment was justifiable.
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Keitt Exporters Limited v Commissioner of Domestic Taxes (Tax Appeal 991 of 2022) [2024] KETAT 52 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal partially allowed the appeal, upholding the assessment for the tax liability allowed by the Partial Consent.
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Equator Bottlers Ltd v Commissioner of Domestic Taxes (Tax Appeal 1561 of 2022) [2024] KETAT 57 (KLR) (Commercial and Tax) (26 January 2024) (Judgment)
✦ The Appellant is not entitled to the refund and the Respondent was justified in rejecting the Appellant’s refund application.
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Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal 910 of 2022) [2024] KETAT 25 (KLR) (Commercial and Tax) (26 January 2024) (Judgment)
✦ The Tribunal finds that no Withholding tax was chargeable as the equipment was imported complete by the Appellant and the income was not accrued or derived from Kenya.
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Sandalwood Hotels & Resort Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1075 of 2022) [2024] KETAT 19 (KLR) (26 January 2024) (Judgment)
✦ The Tribunal found that the Respondent erred in law by arbitrarily arriving at the conclusion that the assessments were proper and consistent without considering the Appellant's documents.
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Masai Rolling Mills Ltd v Commissioner of Domestic Taxes (Appeal 1361 of 2022) [2023] KETAT 939 (KLR) (Civ) (20 December 2023) (Judgment)
✦ The Tribunal held that the Appellant discharged its burden of proof and met its legal obligation by providing requisite documentation.
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Brockley Investment Limited v Commissioner of Customs and Border Control (Appeal 1002 of 2022) [2023] KETAT 876 (KLR) (20 December 2023) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s review decision is upheld.