Kenyan case law
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CKL Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 1321 of 2022) [2023] KETAT 966 (KLR) (24 November 2023) (Judgment)
✦ The appeal is incompetent and the Tribunal strikes it out.
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Lucky Distributors, Limited v Commissioner of Domestic Taxes (Appeal 824 of 2022) [2023] KETAT 859 (KLR) (Commercial and Tax) (24 November 2023) (Judgment)
✦ The Tribunal finds that the Commissioner was not justified in demanding tax outside the five-year timelines.
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Genpely General Contractors Limited v Kenya Revenue Authority (Tax Appeal 886 of 2022) [2023] KETAT 880 (KLR) (Commercial and Tax) (10 November 2023) (Judgment)
✦ The Tribunal found the Appellant's Notice of Appeal to be incurably defective due to non-compliance with statutory provisions and timelines.
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Mathenge v Commissioner of Domestic Taxes (Tax Appeal 1292 of 2022) [2023] KETAT 870 (KLR) (10 November 2023) (Judgment)
✦ The Tribunal found that the respondent’s objection decision dated May 18, 2022 was not validly issued and was issued beyond the statutory timeline as provided for in law.
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Saleh Mohammed Trust v Commissioner of Domestic Taxes (Tax Appeal 1545 of 2022) [2023] KETAT 866 (KLR) (10 November 2023) (Judgment)
✦ The Appeal is dismissed as the Respondent’s rejection of the Appellant’s application for exemption was not an appealable decision.
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Solomon Marias Kureko t/a Vicjofya Enterprise v Commissioner Domestic Taxes (Tax Appeal 1175 of 2022) [2023] KETAT 962 (KLR) (10 November 2023) (Judgment)
✦ The Tribunal found that the Respondent erred in law by rejecting the Appellant’s amended return within three months of its filing.
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CM Redd International Limited v Commissioner of Legal Services and Board Co-ordination (Appeal 1249 of 2022) [2023] KETAT 946 (KLR) (Civ) (10 November 2023) (Judgment)
✦ The Tribunal finds that the Respondent did not err in rejecting the Appellant’s application to lodge an objection out of time.
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Ennus Company Limited v Commissioner of Domestic Taxes (Tax Appeal 1014 of 2022) [2023] KETAT 959 (KLR) (10 November 2023) (Judgment)
✦ The Tribunal held that the management services provided by Ennus Company Limited to PSV owners are taxable supplies and not exempt from VAT.
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Jakoline Enterprises Limited v Commissioner Domestic Taxes (Tax Appeal 1178 of 2022) [2023] KETAT 932 (KLR) (10 November 2023) (Judgment)
✦ The Tribunal finds the Objection decision not justifiable and allows the appeal.
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Kariuki v Commissioner of Domestic Taxes (Tribunal Appeal 836 of 2022) [2023] KETAT 902 (KLR) (10 November 2023) (Judgment)
✦ The Tribunal finds that there is no valid Appeal before it and strikes out the appeal.
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ECP Kenya Limited v Commissioner of Domestic Taxes (Appeal 614 of 2022) [2023] KETAT 944 (KLR) (Commercial and Tax) (10 November 2023) (Judgment)
✦ The Tribunal found that the Appellant's role extended beyond the administrative one stated in its Transfer Pricing Policy and that the Appellant provided investment advisory services.
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Maya Enterprises Limited v Commissioner for Legal Services and Board Coordination (Tax Appeal 1197 of 2022) [2023] KETAT 861 (KLR) (Civ) (10 November 2023) (Judgment)
✦ The Appellant’s objection was deemed allowed by operation of law due to the Respondent’s failure to render the objection decision within 60 days as required by the Tax Procedures Act, 2015.
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Quadco Five Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1254 of 2022) [2023] KETAT 964 (KLR) (10 November 2023) (Judgment)
✦ The Tribunal finds the Respondent's assessment justifiable and dismisses the appeal.
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Ruiru Feeds Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 765 of 2022) [2023] KETAT 882 (KLR) (10 November 2023) (Judgment)
✦ The Tribunal found that the Respondent did not provide the required notice under Section 51(2) of the Tax Procedures Act, and the Appellant did not seek an extension of time under Section 51(6).
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Twiga Solar Technology and Solutions Limited v Commissioner of Customs & Border Control (Tax Appeal 410 of 2022) [2023] KETAT 954 (KLR) (Commercial and Tax) (10 November 2023) (Judgment)
✦ The Appeal is struck out.
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Torrent East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 501 of 2022) [2023] KETAT 955 (KLR) (10 November 2023) (Judgment)
✦ The Appeal is allowed, and the Respondent's objection decision is set aside.
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Naff Energy Limited v Commissioner of Domestic Taxes (Tax Appeal 962 of 2022) [2023] KETAT 862 (KLR) (10 November 2023) (Judgment)
✦ The Tribunal dismisses the appeal and orders each party to bear their own costs.
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Sagoo Electricals Limited & 2 others v Commissioner of Domestic Taxes (Tax Appeal 543 of 2022) [2023] KETAT 881 (KLR) (10 November 2023) (Judgment)
✦ The appeal is hereby struck out as it was filed prematurely before the statutory dispute resolution mechanism was exhausted.
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Abyssina Iron and Steel Ltd v Commissioner of Customs and Border Control (Tax Appeal 457 of 2022) [2023] KETAT 883 (KLR) (10 November 2023) (Judgment)
✦ The Appeal is valid.
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Abyssina Iron and Steel Ltd v Commissioner of Customs and Border Control (Tax Appeal 435 of 2022) [2023] KETAT 884 (KLR) (10 November 2023) (Judgment)
✦ The Appellant's Appeal is valid and the Respondent was justified in reclassifying the Appellant's imports.
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Turaco Limited v Commissioner of Customs & Border Control (Tax Appeal 213 of 2022) [2023] KETAT 952 (KLR) (Commercial and Tax) (10 November 2023) (Judgment)
✦ The Appeal is incompetent and therefore fails.
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Twiga Stationeries & Printers Limited v Commissioner of Customs & Border Control (Tax Appeal E297 of 2023) [2023] KETAT 626 (KLR) (3 November 2023) (Ruling)
✦ The Tribunal dismisses the application as it lacks merit.
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Kinyanjui v Commissioner of Domestic Taxes (Miscellaneous Application E136 of 2023) [2023] KETAT 633 (KLR) (3 November 2023) (Ruling)
✦ The Tribunal finds the application merited and grants leave to file an appeal out of time, deems the Notice of Appeal as duly filed and served, and sets a timeline for filing the Memorandum of Appeal and Statement of Facts.
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Bharat General Agency v Kenya Revenue Authority (Appeal 516 of 2022) [2023] KETAT 625 (KLR) (3 November 2023) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent's review decision.
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Njenga v Commissioner of Legal Services & Board Coordination (Tax Appeal 1380 of 2022) [2023] KETAT 632 (KLR) (3 November 2023) (Judgment)
✦ The Tribunal found that the Appellant did not discharge his burden of proof and that the reason for lodging objections late was insufficient and unreasonable.