Kenyan case law
-
Njue v Commissioner of Domestic Taxes (Tax Appeal 1400 of 2022) [2023] KETAT 869 (KLR) (8 December 2023) (Judgment)
✦ The Tribunal confirmed the additional assessments for Income tax and monthly rental income, finding that the Appellant had under declared rental income and overstated expenses.
-
Kibunyi v Commissioner of Legal Services (Tax Appeal 1253 of 2022) [2023] KETAT 872 (KLR) (8 December 2023) (Judgment)
✦ The Appeal is incompetent and unsustainable in law.
-
Friends Hotel Kakamega Limited v Commissioner of Domestic Taxes (Tax Appeal 1148 of 2022) [2023] KETAT 942 (KLR) (Commercial and Tax) (8 December 2023) (Judgment)
✦ The Appeal is allowed, and the Respondent's invalidation decision and related orders are set aside. The Respondent is ordered to consider and issue an appropriate objection decision within 30 days.
-
Tex Trading Limited v Commissioner of Domestic Taxes (Tax Appeal 1464 of 2022) [2023] KETAT 867 (KLR) (8 December 2023) (Judgment)
✦ The Tribunal found that the assessments issued beyond the five-year limitation period were in contravention of the law.
-
Blowplast Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E010 of 2023) [2023] KETAT 865 (KLR) (8 December 2023) (Judgment)
✦ The Tribunal held that the applicable law at the time of assessment was that Excise duty should only be levied on imported articles of plastic, not locally manufactured ones.
-
Nairobi Plastics Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 230 of 2023) [2023] KETAT 885 (KLR) (8 December 2023) (Judgment)
✦ The Tribunal held that the applicable law at the time of assessment was the Excise Duty Act, 2015, which only imposed Excise duty on imported articles of plastic of tari Heading 3923.30.00 and 3923.90.90.
-
Equator Bottlers Limited v Commissioner of Customs and Boarder Control (Tax Appeal 1450 of 2022) [2023] KETAT 868 (KLR) (8 December 2023) (Judgment)
✦ The Tribunal found in favor of the Appellant, ruling that the Appellant was in compliance with the Duty Remission Scheme and the Appellant's import process was valid.
-
Kenya Cuttings Limited v Commissioner of Domestic Taxes (Tax Appeal 1028 of 2022) [2023] KETAT 878 (KLR) (8 December 2023) (Judgment)
✦ The Appeal is allowed, and the Commissioner is ordered to review the Production and Sale Agreement and make a decision on the refunds within 60 days.
-
Ouko v Commissioner of Domestic Taxes (Appeal 1527 of 2022) [2023] KETAT 892 (KLR) (8 December 2023) (Judgment)
✦ The Appeal is found to be defective for being in contravention of the law and hence the Tribunal lacks the requisite jurisdiction to hear and determine the same.
-
Tononoka Rolling Mills Limited v Commissioner of Domestic Taxes (Tax Appeal 1388 of 2022) [2023] KETAT 934 (KLR) (Commercial and Tax) (8 December 2023) (Judgment)
✦ The Appellant was not entitled to VAT input as claimed because it failed to provide satisfactory evidence to support its claim for the input tax.
-
Pylotech Electricals Limited v Commissioner of Domestic Taxes (Tax Appeal 1097 of 2022) [2023] KETAT 950 (KLR) (8 December 2023) (Judgment)
✦ The Appeal is incompetent and the Tribunal strikes it out.
-
Blowplast Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 12 of 2023) [2023] KETAT 891 (KLR) (8 December 2023) (Judgment)
✦ The Tribunal upholds the Respondent's decision to impose Excise duty on the Appellant's products and dismisses the Appeal.
-
Josesta Enterprises Limited v Commissioner of Customs & Border Control (Tax Appeal 861 of 2022) [2023] KETAT 956 (KLR) (Commercial and Tax) (8 December 2023) (Judgment)
✦ The Appeal is struck out.
-
Nairobi Plastics Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 25 of 2023) [2023] KETAT 887 (KLR) (8 December 2023) (Judgment)
✦ The Tribunal held that the applicable law at the time of assessment was the Excise Duty Act, 2015, which did not specify 'imported' but included 'excisable goods imported into Kenya'. The Tribunal found the Respondent's assessment to be justifiable.
-
Pajama Communications Limited v Commissioner of Domestic Taxes (Appeal 1210 of 2022) [2023] KETAT 893 (KLR) (8 December 2023) (Judgment)
✦ The Appeal is found to be defective for being in contravention of the law and hence the Tribunal lacks the requisite jurisdiction to hear and determine the same.
-
Nairobi Plastics Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 26 of 2023) [2023] KETAT 886 (KLR) (8 December 2023) (Judgment)
✦ The Tribunal held that the applicable law at the time of assessment was the Excise Duty Act 2015, which included locally manufactured plastic articles in the scope of excise duty.
-
Rural Electrification & Renewable Energy Corporation v Commissioner of Domestic Taxes (Miscellaneous Application E126 of 2023) [2023] KETAT 992 (KLR) (Commercial and Tax) (1 December 2023) (Ruling)
✦ The application is merited and the applicant is granted leave to file an appeal out of time, with specified deadlines and the lifting of Agency Notices.
-
Skillman Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E311 of 2023) [2023] KETAT 987 (KLR) (1 December 2023) (Ruling)
✦ The appealable decision was the one made rejecting the Appellant’s late objection on 16th November 2022. The application dated 18th July 2023 is allowed, while the application dated 26th July 2023 is dismissed.
-
Seal Towers Limited v Commissioner of Investigations and Enforcement (Miscellaneous Application E127 of 2023) [2023] KETAT 991 (KLR) (1 December 2023) (Ruling)
✦ The Tribunal dismisses the application for extension of time to appeal out of time, finding that the Applicant's cause for delay is not reasonable and that the law is clear on the procedure and timelines to be adhered to.
-
Imara Steel Mills Limited v Commissioner, Investigation & Enforcement (Tax Appeal E015 of 2023) [2023] KETAT 968 (KLR) (1 December 2023) (Ruling)
✦ The Tribunal grants the application for leave to file a Supplementary Statement of Facts and additional documents.
-
Airtel Networks Kenya Limited v Commissioner of Domestic Taxes (Appeal 851 of 2022) [2023] KETAT 994 (KLR) (Commercial and Tax) (1 December 2023) (Ruling)
✦ The Tribunal dismisses the application and does not grant leave to file a supplementary list of documents.
-
Kombani Autoworks Limited v Commissioner of Domestic Taxes (Tax Appeal 400 of 2023) [2023] KETAT 988 (KLR) (1 December 2023) (Ruling)
✦ The Tribunal finds that the Agency Notices were prematurely issued and demands in violation of tax procedures and lifts the Agency Notices.
-
Superserv Limited v Commissioner of Investigation & Enforcement (Appeal E047 of 2023) [2023] KETAT 982 (KLR) (1 December 2023) (Ruling)
✦ The Tribunal finds the application meritorious and grants leave to appeal out of time.
-
Senco Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E138 of 2023) [2023] KETAT 989 (KLR) (1 December 2023) (Ruling)
✦ The Tribunal finds the application merited and lifts the caveat on the condition that the Applicant is restrained from disposing of the property.
-
Questek Limited v Commissioner of Domestic Taxes (Miscellaneous Appeal E058 of 2023) [2023] KETAT 993 (KLR) (Commercial and Tax) (1 December 2023) (Ruling)
✦ The Tribunal finds the application meritorious and grants leave to appeal out of time.