Kenyan case law
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Atoz Supplies Limited v Commissioner of Domestic Taxes (Miscellaneous Application E101 of 2023) [2023] KETAT 979 (KLR) (1 December 2023) (Ruling)
✦ The Tribunal dismisses the application and does not grant the extension of time to appeal out of time.
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Mars Wringley Confectionery v Commissioner of Domestic Taxes (Tax Appeal 820 of 2022) [2023] KETAT 990 (KLR) (Commercial and Tax) (1 December 2023) (Ruling)
✦ The Appellant's application for leave to file a Supplementary Statement of Facts is granted
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Koroto Engineering Limited v Commissioner of Domestic Taxes (Tax Appeal 1108 of 2022) [2023] KETAT 961 (KLR) (24 November 2023) (Judgment)
✦ The Appeal is incompetent and the Tribunal strikes it out.
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Stagemarket Limited v Commissioner of Domestic Taxes (Appeal 1236 of 2022) [2023] KETAT 947 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal finds the Appellant's late objection valid and the Commissioner's decision to reject it unreasonable and unfair.
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Greatway Logistics Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 1475 of 2022) [2023] KETAT 945 (KLR) (Civ) (24 November 2023) (Judgment)
✦ The Tribunal finds the Appeal incompetent and untenable in law.
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Taimon Company Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1145 of 2022) [2023] KETAT 913 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal found the objection decision to be proper in law.
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Faith Cherono t/a Fachela Investments v Commissioner of Domestic Taxes (Tax Appeal 1374 of 2021) [2023] KETAT 948 (KLR) (Commercial and Tax) (24 November 2023) (Judgment)
✦ The appeal is dismissed, and the respondent's tax assessments are upheld.
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Usafi Services Limited v Commissioner of Domestic Taxes (Tax Appeal 1094 of 2022) [2023] KETAT 875 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal found that the Respondent's Corporation Tax and VAT assessments were unjustified and that the income computed should be adjusted to exclude non-income amounts.
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Steam and Gesto Consortium (SGC) Srl Ltd v Commissioner of Domestic Taxes (Tax Appeal 1319 of 2022) [2023] KETAT 871 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal finds the Appellant's 4X4 Double Cab pickups were acquired for business purposes and did not qualify as passenger cars, thus the Respondent's assessment was unjustified.
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Mjengo & General Hardware Ltd v Commissioner of Domestic Taxes (Tax Appeal 1136 of 2022) [2023] KETAT 863 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal finds and holds that the Appeal partially succeeds, varying the Respondent's Objection Decision on the following terms: the assessment on under-declared VAT sales, overstatement of purchases, and double claims in input tax are upheld; the assessment on overclaimed salaries and wages expenses is set aside.
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Kenya Cuttings Limited v Commissioner of Domestic Taxes (Tax Appeal 956 of 2022) [2023] KETAT 879 (KLR) (Civ) (24 November 2023) (Judgment)
✦ The Appeal is partly successful, and the Commissioner's rejection of the refunds for October 2020 is set aside. The matter is referred back to the Commissioner to review the Production and Sale Agreement.
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Techno Atom Limited v Commissioner of Domestic Taxes (Tax Appeal 1255 of 2022) [2023] KETAT 965 (KLR) (Commercial and Tax) (24 November 2023) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s objection decision is upheld.
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Bid Management Consultancy Limited v Commissioner Domestic Taxes (Tax Appeal 1117 of 2022) [2023] KETAT 864 (KLR) (Commercial and Tax) (24 November 2023) (Judgment)
✦ The Tribunal finds that the Respondent's Objection Decision was not justified.
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Solinic East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 950 of 2022) [2023] KETAT 958 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal finds that the time of supply is the time of customs clearance, which was 7th July 2021, and the imported goods were exempt from VAT.
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Ali v Commissioner Domestic Taxes (Tax Appeal 1381 of 2022) [2023] KETAT 930 (KLR) (24 November 2023) (Judgment)
✦ The Appeal is incompetent and is struck out.
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Drifield Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal 937 of 2022) [2023] KETAT 957 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal found that the Respondent was not justified in reclassifying the Appellant's products.
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Zensar Technologies Limited v Commissioner of Domestic Taxes (Tax Appeal 1049 of 2022) [2023] KETAT 960 (KLR) (24 November 2023) (Judgment)
✦ The Appeal is incompetent and is hereby struck out.
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Pinkerton’s Kenya Limited v Commissioner Domestic Taxes (Tax Appeal 381 of 2022) [2023] KETAT 953 (KLR) (Civ) (24 November 2023) (Judgment)
✦ The Tribunal held that the Respondent was justified to rely on its best judgment and available information in determining the additional Income tax and VAT assessments against the Appellant.
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Bensue Building Contractors Limited v Commissioner of Domestic Taxes (Appeal 1040 of 2022) [2023] KETAT 943 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal found the objection decision to be improper in law
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Minua Commercial Agencies v Commissioner of Domestic Taxes (Tribunal Appeal 1241 of 2022) [2023] KETAT 860 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal found that the Respondent’s objection decision was made beyond the statutory sixty-day timeline and that the Appellant did not provide sufficient evidence to support its claims.
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Kenchic Limited v Commissioner of Customs & Border Control (Tax Appeal 1323 of 2022) [2023] KETAT 967 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal found that the Respondent’s review decision was not validly issued and that the Appellant’s consignment should be classified under HS code 8436.29.00.
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Transmara Sugar Company Limited v Commissioner of Domestic Taxes (Appeal 1367 of 2022) [2023] KETAT 897 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal lacks jurisdiction to hear the appeal because the Respondent merely communicated the decision of the Cabinet Secretary (CS) Treasury, not the Commissioner.
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Varun Distributors Limited v Commissioner of Customs and Border Control (Tribunal Appeal 547 of 2022) [2023] KETAT 896 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal finds that the duty rate for imports under H.S. Code 4802.56.00 is 10%, not 25%, and that the duty rate change was not properly implemented by the Council.
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African Banking Corporation Ltd v Commissioner of Domestic Taxes (Tax Appeal 771 of 2022) [2023] KETAT 890 (KLR) (Civ) (24 November 2023) (Judgment)
✦ The Tribunal found that the Appellant’s objection was valid and that the Respondent acted unlawfully in demanding withholding tax from the Appellant during the period of assessment.
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Royal Mabati Limited v Commissioner of Customs and Border Control Services (Appeal 1098 of 2022) [2023] KETAT 937 (KLR) (24 November 2023) (Judgment)
✦ The Tribunal finds that the Respondent's review decision was issued outside the statutory 30-day limit period, thus invalid.