Kenyan case law
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Kimurgong v Commissioner of Domestic Taxes (Tax Appeal 467 of 2022) [2023] KETAT 516 (KLR) (19 October 2023) (Judgment)
✦ The Appeal is invalid.
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Wenton Enterprises v Commissioner of Domestic Taxes (Miscellaneous Appeal E076 of 2023) [2023] KETAT 610 (KLR) (19 October 2023) (Ruling)
✦ The Tribunal finds the application not meritorious and grants the Respondent's request.
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Mburu v Commissioner of Domestic Taxes (Miscellaneous Appeal E105 of 2023) [2023] KETAT 591 (KLR) (19 October 2023) (Ruling)
✦ The application is not meritorious and the Tribunal dismisses it.
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Dong Peng Motor (K) v Commissioner of Domestic Taxes (Tax Appeal 795 of 2022) [2023] KETAT 497 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent's decision to confirm the additional assessments.
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Ngai v Commissioner of Domestic Taxes (Tax Appeal 884 of 2022) [2023] KETAT 542 (KLR) (19 October 2023) (Judgment)
✦ The Appeal is struck out due to the Appellant's failure to properly file the appeal and failure to file a statement of facts.
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Dianga v Commissioner of Domestic Taxes (Tax Appeal 534 of 2022) [2023] KETAT 508 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal found that the Appellant failed to provide supporting documents to prove her claims and thus did not discharge her burden of proof.
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Omanga v Commissioner of Domestic Taxes (Tax Appeal 942 of 2022) [2023] KETAT 549 (KLR) (19 October 2023) (Judgment)
✦ The Tribunal strikes out the appeal and orders each party to bear their own costs.
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Ndungu v Commissioner of Domestic Taxes (Tax Appeal 285 of 2022) [2023] KETAT 503 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal finds that the Appellant's notice of objection was allowed by operation of the law and sets aside the Respondent's objection decision.
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Thuranira t/a Dave G Stores v Commissioner of Legal Services and Board Coordination (Tax Appeal 510 of 2022) [2023] KETAT 507 (KLR) (13 October 2023) (Judgment)
✦ The Appeal is dismissed, save for the Consent reached between the parties dated 5th April, 2023 that was endorsed by the Tribunal on the 6th June, 2023.
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Rihab Investment Limited v Commissioner of Domestic Taxes (Tax Appeal 1013 of 2022) [2023] KETAT 543 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal finds that the Appeal lacks merit and dismisses it.
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Oscars Foods Limited v Commissioner of Legal Service & Board Co-ordination (Tax Appeal 1182 of 2022) [2023] KETAT 573 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal held that the supply of meat by the Appellant was not tax exempt under VAT.
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Gichengo v Commissioner of Investigations & Enforcement (Tax Appeal 484 of 2022) [2023] KETAT 517 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal finds that the Appellant did not furnish sufficient documents to persuade a reasonable person that the Respondent's assessment of the Appellant's tax liabilities was flawed.
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Sweet World Supermarket Limited v Commissioner Domestic Taxes (Tax Appeal 812 of 2022) [2023] KETAT 533 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal finds the Respondent's Objection Decision justifiable and dismisses the Appeal.
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Diwa Traders Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 983 of 2022) [2023] KETAT 541 (KLR) (13 October 2023) (Judgment)
✦ The Respondent was justifiable in rejecting the Appellant’s application for extension of time as the decision was made within statutory timelines and the Appellant presented its grounds on the same day the decision was issued.
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Reesewood Enterprises Limited v Commissioner of Customs & Border Control (Appeal 287 of 2022) [2023] KETAT 1019 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal held that the Appellant failed to file its appeal within the statutory timelines and thus the appeal is invalid.
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Baker Hughes Eho Limited (Kenya Branch) v Commissioner of Legal Services and Board Coordination (Tax Appeal 1189 of 2022) [2023] KETAT 548 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal found that the Respondent was justified in confirming the assessment, as the Appellant failed to provide crucial documents that could have helped the Respondent verify the accuracy of the WHT claims.
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Inchape Shipping Services Kenya Limited v Commissioner Legal Services and Board Coordination (Tax Appeal 1004 of 2022) [2023] KETAT 555 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal finds that the Respondent was not justified in rejecting the Appellant's refund claim.
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Das Group Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 864 of 2022) [2023] KETAT 535 (KLR) (Commercial and Tax) (13 October 2023) (Judgment)
✦ The Tribunal found that the Appellant failed to prove that the company was dormant and insolvent, and thus did not meet the burden of proof required by Section 107 of the Evidence Act.
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Vitop Limited v Commissioner of Domestic Taxes (Tribunal Appeal 808 of 2022) [2023] KETAT 532 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal found that the objection was not validly lodged due to the late submission and lack of required information.
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Mock Electrical and Electronics Company Limited v Commissioner Domestic Taxes (Tax Appeal 1198 of 2022) [2023] KETAT 550 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal finds that the Respondent was justified in issuing its Objection decision as it used its best judgment based on the information availed to it.
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Letosh Spare and Parts Limited v Commissioner of Domestic Taxes (Tax Appeal 772 of 2022) [2023] KETAT 530 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal finds that the respondent's invalidation of the notice of objection was not justifiable and that the appellant's objection was validly lodged.
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Zumandu Limited v Commissioner of Legal Services & Board Coordination (Tribunal Appeal 733 of 2022) [2023] KETAT 528 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal found the Appeal valid and upheld the Respondent’s assessment.
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Jebess Contractors Limited v Commissioner Domestic Taxes (Tax Appeal 1143 of 2022) [2023] KETAT 545 (KLR) (Civ) (13 October 2023) (Judgment)
✦ The Appellant's Notice of Objection was time-barred.
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AEE Power Limited v Commissioner of Domestic Taxes (Tax Appeal 709 of 2022) [2023] KETAT 498 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal upheld the Commissioner's assessment as the Appellant failed to file income tax returns for the period.
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Muremba Mines Limited v Commissioner of Domestic Taxes (Tax Appeal 555 of 2022) [2023] KETAT 514 (KLR) (13 October 2023) (Judgment)
✦ The Tribunal finds the Respondent’s decision justifiable as the objection was inordinately late and the Appellant did not provide valid grounds.