Kenyan case law
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Cadbury Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal 908 of 2022) [2023] KETAT 951 (KLR) (Civ) (20 December 2023) (Judgment)
✦ The Tribunal held that the Respondent did not err in its decision to depart from the Appellant's proposed transaction value method.
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Scanjet Construction Ltd v Commissioner of Domestic Taxes (Tax Appeal 957 of 2022) [2023] KETAT 933 (KLR) (20 December 2023) (Judgment)
✦ The Tribunal found the Respondent’s Objection Decision dated 24th June, 2022 to be proper in law and dismissed the Appeal.
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Highlands Drinks Limited v Commissioner of Customs & Border Control (Appeal 1392 of 2022) [2023] KETAT 898 (KLR) (Commercial and Tax) (20 December 2023) (Judgment)
✦ The Appeal is partially allowed, and the product is reclassified under Chapter 20 of the HS Code 2009.49.00.
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Kapa Oil Refineries Limited v Commissioner of Customs and Border Control (Tribunal Appeal 576 of 2022) [2023] KETAT 895 (KLR) (Commercial and Tax) (20 December 2023) (Judgment)
✦ The Tribunal finds the Respondent’s review decision improper and the Appellant’s appeal valid.
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Crown Beverages Ltd v Commissioner of Domestic Taxes (Tax Appeal 1560 of 2022) [2023] KETAT 889 (KLR) (20 December 2023) (Judgment)
✦ The Appellant is not entitled to the withholding tax refund as the underlying ownership of Coca-Cola Sabco (Pty) Ltd is held by the Coca-Cola Company, which indirectly holds more than 50% of the ownership.
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Butoyi Freight Forwarders and Ltd v Commissioner of Legal Services and Board Cordination Department (Tax Appeal 1083 of 2022) [2023] KETAT 877 (KLR) (20 December 2023) (Judgment)
✦ The Tribunal finds the Objection Decision invalid and allows the Appellant's Appeal.
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Transchem Pharmaceuticals Limited v Commissioner of Domestic Taxes (Appeal 1525 of 2022) [2023] KETAT 938 (KLR) (20 December 2023) (Judgment)
✦ The Tribunal finds the appeal incompetent and strikes it out.
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C.M Construction (E.A.) Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1064 of 2022) [2023] KETAT 929 (KLR) (20 December 2023) (Judgment)
✦ The Tribunal finds that the Respondent's assessment was lawful and justifiable.
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Samasource Kenya EPZ Limited v Commissioner of Domestic Taxes (Appeal 1088 of 2022) [2023] KETAT 894 (KLR) (20 December 2023) (Judgment)
✦ The Appellant's appeal was dismissed as it failed to provide evidence to alter the Commissioner's assessment.
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Elle Kenya Limited v Commissioner of Investigation & Enforcement Department (Tax Appeal 1402 of 2022) [2023] KETAT 949 (KLR) (20 December 2023) (Judgment)
✦ The Appellant’s Objection was not valid as it did not provide all the required documents to validate the objection.
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Coca-Cola Central East and West Africa v Commissioner of Domestic Taxes (Appeal 1208 of 2022) [2023] KETAT 899 (KLR) (20 December 2023) (Judgment)
✦ The Tribunal found that the Appellant’s services are exported services and therefore zero-rated, and the Respondent’s objection decision was not justified.
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Jubilee Jumbo Hardware Ltd v Commissioner of Customs and Border Control (Tax Appeal 1565 of 2022) [2023] KETAT 888 (KLR) (20 December 2023) (Judgment)
✦ The Tribunal held that the assessments for the year 2017 are not statute time barred and that the Respondent did not wrongfully interpret the HS Codes.
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Pine Energy EA Ltd v Commissioner of Domestic Taxes (Appeal 1239 of 2022) [2023] KETAT 901 (KLR) (Civ) (20 December 2023) (Judgment)
✦ The Tribunal finds that the Appeal is properly before the Tribunal and that the additional Income tax assessment is not excessive.
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Vienna Woods Holiday Inn Limited v Kenya Revenue Authority (Tax Appeal 1183 of 2022) [2023] KETAT 874 (KLR) (20 December 2023) (Judgment)
✦ The Tribunal finds the Respondent’s Objection Decision proper in law and dismisses the appeal.
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Karen Hospital Limited v Commissioner of Domestic Taxes (Appeal 1554 of 2022) [2023] KETAT 941 (KLR) (20 December 2023) (Judgment)
✦ The Tribunal finds the Preliminary Objection merited and the appeal improper in law.
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Prime Computer Bookshop v Commissioner of Domestic Taxes (Tax Appeal 829 of 2022) [2023] KETAT 931 (KLR) (20 December 2023) (Judgment)
✦ The tribunal finds that the respondent's demand is due and payable
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IDB Capital Limited v Commissioner of Domestic Taxes (Appeal 1065 of 2022) [2023] KETAT 900 (KLR) (Commercial and Tax) (20 December 2023) (Judgment)
✦ The Tribunal found that the Appellant was not afforded sufficient time to explain its position and that the schedules and reconciliations submitted at the appeal stage were inadmissible.
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Trophy Transporters Limited v Commissioner of Domestic Taxes (Tax Appeal 1186 of 2022) [2023] KETAT 873 (KLR) (20 December 2023) (Judgment)
✦ The Appellant's objections were rejected as the Respondent had sufficient evidence to support the additional assessments.
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Highlands Drinks Limited v Commissioner of Customs & Border Control (Appeal 1364 of 2022) [2023] KETAT 935 (KLR) (Commercial and Tax) (20 December 2023) (Judgment)
✦ The Tribunal finds that the additional tax assessment was lawful and justified as the Appellant did not import the industrial sugar within the stipulated timelines.
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Daton Engineering Services Limited v Commissioner of Domestic Taxes (Tax Appeal 1246 of 2022) [2023] KETAT 963 (KLR) (Commercial and Tax) (20 December 2023) (Judgment)
✦ The Appeal is not meritorious and the Tribunal dismisses the appeal and upholds the Respondent's Objection decision.
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Frigoken Limited v Commissioner of Customs and Border Control (Tax Appeal E077 of 2023) [2023] KETAT 940 (KLR) (20 December 2023) (Judgment)
✦ The Tribunal finds that the Respondent's decision to raise short-levied tax on goods imported under the Duty Remission Scheme was justifiable.
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Omnispace Limited v Commisstoms and Border Controlsioner of Customs and Border Control (Tax Appeal 780 of 2022) [2023] KETAT 936 (KLR) (Civ) (20 December 2023) (Judgment)
✦ The appeal is incompetent and is hereby struck out.
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China Railway No. 5 Engineering Group Co. Ltd v Commissioner of Domestic Taxes (Tax Appeal 197 of 2023) [2023] KETAT 977 (KLR) (11 December 2023) (Ruling)
✦ The Tribunal is inclined to allow the Appellant to file a Supplementary Statement of Facts and additional documents
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Medinova Surgical Supplies Co. Ltd v Commissioner of Domestic Taxes (Miscellaneous Application E601 of 2023) [2023] KETAT 978 (KLR) (11 December 2023) (Ruling)
✦ The Tribunal finds the application lacking in merit and dismisses it.
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Ravasam Development Company Limited v Commissioner of Investigations and Enforcement (Miscellaneous Appeal E713 of 2023) [2023] KETAT 980 (KLR) (11 December 2023) (Ruling)
✦ The Tribunal grants leave to appeal out of time and lifts the restraint orders and agency notices