Kenyan case law
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Parshva Mombasa Ltd v Commissioner of Customs & Boarder Control (Miscellaneous Case E071 of 2023) [2023] KETAT 630 (KLR) (Commercial and Tax) (3 November 2023) (Ruling)
✦ The Tribunal allowed the application and lifted the agency notices issued to the applicant's bankers.
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Arm Current PLC (In Liquidation) v Commissioner of Domestic Taxes (Tax Appeal 606 of 2022) [2023] KETAT 627 (KLR) (3 November 2023) (Ruling)
✦ The application is dismissed with costs
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Apex Communications Limited v Commissioner of Domestic Taxes (Miscellaneous Application E104 of 2023) [2023] KETAT 634 (KLR) (Commercial and Tax) (3 November 2023) (Ruling)
✦ The application is dismissed as it lacks merit due to lack of proper procedure.
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Effic Engineers Limited v Commissioner of Domestic Taxes (Miscellaneous Application E146 of 2023) [2023] KETAT 628 (KLR) (Commercial and Tax) (3 November 2023) (Ruling)
✦ The application is unmerited and is dismissed.
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Mwasame v Commissioner of Investigation & Enforcement Department (Appeal 335 of 2023) [2023] KETAT 631 (KLR) (3 November 2023) (Ruling)
✦ The Tribunal allows the application for extension of time and grants leave to appeal out of time.
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Toplink Solutions Ltd v Commissioner of Legal Services and Board Coordination (Miscellaneous Application E099 of 2023) [2023] KETAT 629 (KLR) (3 November 2023) (Ruling)
✦ The Tribunal finds that the delay in filing the appeal was reasonable due to the Applicant's Managing Director being indisposed for a long period, leading to limited access to emails.
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Wambugu v Commissioner of Domestic Taxes (Appeal 1039 of 2022) [2023] KETAT 565 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal finds the additional assessment justifiable as the Appellant failed to provide documentation to support her claim that the income was derived from zero-rated LPG sales.
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Karson Motors Limited v Commissioner of Domestic Taxes (Appeal 558 of 2022) [2023] KETAT 1004 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal finds that the Respondent’s objection decision was within statutory timelines and that the Respondent did not err in confirming the tax assessment.
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Ballore NYK Auto Logistics Limited v Commissioner of Domestic Taxes (Miscellaneous Case E065 of 2023) [2023] KETAT 580 (KLR) (Commercial and Tax) (19 October 2023) (Ruling)
✦ The application is dismissed as it lacks merit.
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Letshego Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 752 of 2022) [2023] KETAT 531 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal found that the Appellant was obligated to pay VAT as a registered person and that the error in registration did not absolve it from its VAT obligations.
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Sender Services Co Limited v Commissioner of Domestic Taxes (Tax Appeal 850 of 2022) [2023] KETAT 538 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal finds the respondent's notice of invalidation justifiable as the appellant's objection was invalidly lodged.
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Sports Station Limited v Commissioner of Legal Services and Board Coordination (Miscellaneous Case E069 of 2023) [2023] KETAT 577 (KLR) (19 October 2023) (Ruling)
✦ The application is dismissed
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Ondieki v Commissioner of Domestic Taxes (Miscellaneous Application E096 of 2023) [2023] KETAT 613 (KLR) (19 October 2023) (Ruling)
✦ The application is not meritorious and is dismissed
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Mak Performance Systems Limited v Commissioner of Domestic Taxes (Tax Appeal 1220 of 2022) [2023] KETAT 572 (KLR) (Civ) (19 October 2023) (Judgment)
✦ The Appeal is dismissed as the Appellant failed to provide evidence to support its claim of being out of the country when it filed the objection, and the Respondent's decision to invalidate the objection was upheld.
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Melcotich Limited v Commissioner of Domestic Taxes (Tax Appeal 616 of 2022) [2023] KETAT 518 (KLR) (Civ) (19 October 2023) (Judgment)
✦ The appeal is incompetent and struck out
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JL Pearl Limited v Commissioner Domestic Taxes (Tax Appeal 973 of 2022) [2023] KETAT 554 (KLR) (19 October 2023) (Judgment)
✦ The Appeal is incompetent and is hereby struck out.
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Isaack v Commissioner of Domestic Taxes (Miscellaneous Application E083 of 2023) [2023] KETAT 614 (KLR) (19 October 2023) (Ruling)
✦ The Tribunal finds the application meritorious and grants the extension of time for the appellant to file a Notice of Appeal and the appeal documents within 15 days of the ruling.
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Pitbull Agencies Ltd v Commissioner of Domestic Taxes (Tax Appeal 538 of 2022) [2023] KETAT 525 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal finds that the Respondent's objection invalidation notices were validly issued.
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Sungura Samburu Agencies Ltd v Commissioner of Domestic Taxes (Tax Appeal 1192 of 2022) [2023] KETAT 571 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal found that the Respondent's assessment and objection decision were justifiable and proper in law.
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Ramsay Limited v Commission of Legal Services & Coordination (Tribunal Appeal 1030 of 2022) [2023] KETAT 564 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal partially allowed the appeal, setting aside the assessments for January, February, and March 2017 and upholding the assessments for April to December 2017.
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Almasi Bottlers Limited v Commissioner Domestic Taxes (Tax Appeal 1155 of 2022) [2023] KETAT 569 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal finds the Respondent erred in charging Withholding tax on payments to transport providers and hotel accommodation.
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Canobbio v Commissioner of Domestic Taxes (Tax Appeal 1106 of 2022) [2023] KETAT 544 (KLR) (Civ) (19 October 2023) (Judgment)
✦ The Tribunal dismisses the appeal and orders that the appeal be dismissed and each party bear their own costs.
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Giant Furniture Limited v Commissioner of Customs and Border Control (Tax Appeal 1042 of 2022) [2023] KETAT 568 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal found that the Respondent used the correct method to value the consignment and was justified in assessing and demanding the additional taxes.
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C.I.C Life Insurance Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 1031 of 2022) [2023] KETAT 496 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal determined that the appellant's objection was not allowed by operation of the law and that tied-up insurance agents are subject to PAYE.
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Tarzan Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 1268 of 2022) [2023] KETAT 570 (KLR) (19 October 2023) (Ruling)
✦ The Tribunal grants the appellant leave to amend the Memorandum of Appeal and to file a Supplementary Statement of Facts.