Kenyan case law

Midland Emporium Limited v Commissioner of Domestic Taxes (Tax Appeal 1137 of 2022) [2023] KETAT 566 (KLR) (13 October 2023) (Judgment)

✦ The appeal is dismissed, and the Respondent's objection decision is upheld.

Sai Pharmaceuticals Limited v Commissioner of Customs & Border Control (Tax Appeal 731 of 2022) [2023] KETAT 976 (KLR) (6 October 2023) (Judgment)

✦ The Tribunal held that EVIT 200 and EVIT 400 capsules are medicaments and should be classified under HS code 3004.50.00.

Gapco Kenya Limited v Commissioner of Domestic Taxes (Appeal 1038 of 2022) [2023] KETAT 984 (KLR) (6 October 2023) (Judgment)

✦ The Tribunal finds that the WHT assessments for periods before July 1, 2018, are not justifiable due to the absence of applicable withholding tax provisions. For periods from July 1, 2018, to November 6, 2019, the Tribunal determines the correct tax treatment of the demurrage payments.

ECP Kenya Limited v Commissioner of Domestic Taxes (Appeal 335 of 2022) [2023] KETAT 969 (KLR) (6 October 2023) (Judgment)

✦ The Tribunal finds that the objection decision was validly issued and that the income is not business income chargeable to corporation tax in Kenya.

Intime Stone Age Limited v Commissioner of Domestic Taxes (Appeal 714 of 2022) [2023] KETAT 1002 (KLR) (Civ) (6 October 2023) (Judgment)

✦ The Tribunal finds that the Respondent's assessment was justifiable as the Appellant failed to provide the requested documents.

Lake Turkana Wind Power Limited v Commissioner of Domestic Taxes (Tax Appeal 725 of 2022) [2023] KETAT 1000 (KLR) (6 October 2023) (Judgment)

✦ The tribunal found that the respondent did not err in issuing the tax assessment without prior communication, as the appellant had the opportunity to be heard and provide information.

Souk Bazaar Limited v Commissioner of Domestic Taxes (Tax Appeal 665 of 2022) [2023] KETAT 1003 (KLR) (6 October 2023) (Judgment)

✦ The Tribunal finds the objection decision not time-barred and conformed to Section 51(11) of the Tax Procedures Act.

Fone Planet Limited v Commissioner of Domestic Taxes (Tax Appeal 954 of 2022) [2023] KETAT 1008 (KLR) (Commercial and Tax) (6 October 2023) (Judgment)

✦ The Tribunal finds that the Respondent was not justified to invalidate the Appellant’s objection and allows the appeal.

Malik Boeki Limited v Commissioner of Domestic Taxes (Appeal 1055 of 2022) [2023] KETAT 996 (KLR) (6 October 2023) (Judgment)

✦ The Tribunal finds the Respondent’s additional assessments proper.

Kamargut Hardware v Commissioner of Domestic Taxes (Appeal 727 of 2022) [2023] KETAT 1001 (KLR) (Civ) (6 October 2023) (Judgment)

✦ The Tribunal dismissed the appeal and allowed the objection decision.

Telkom Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 226 of 2022) [2023] KETAT 970 (KLR) (Commercial and Tax) (6 October 2023) (Judgment)

✦ The Tribunal found that the Commissioner erred in assessing VAT, Excise Duty, and CIT based on industry ARPU estimates, and in assessing VAT on certain income streams.

Kenya Breweries Limited v Commissioner of Domestic Taxes (Tax Appeal 668 of 2022) [2023] KETAT 975 (KLR) (6 October 2023) (Judgment)

✦ The Tribunal dismissed the appeal and upheld the respondent's objection decision.

Positive Packaging Limited v Commissioner of Customs & Border Control (Tax Appeal 342 of 2022) [2023] KETAT 1007 (KLR) (6 October 2023) (Judgment)

✦ The Tribunal holds that the Respondent erred in reclassifying the Appellant’s product from HS code 4804.19.90 to HS Codes 4805.91.00 and 4805.92.00.

Kimani v Commissioner of Domestic Taxes (Appeal 253 of 2023) [2023] KETAT 581 (KLR) (29 September 2023) (Judgment)

✦ The application for extension of time to file the appeal is dismissed

Namu v Commissioner of Domestic Taxes (Appeal 115 of 2023) [2023] KETAT 576 (KLR) (29 September 2023) (Judgment)

✦ The appeal is dismissed and the appeal is struck out.

International Controls Limited v Commissioner of Domestic Taxes (Tax Appeal 499 of 2022) [2023] KETAT 1006 (KLR) (Commercial and Tax) (15 September 2023) (Judgment)

✦ The Tribunal found that the Corporation Tax and VAT assessments were justifiable.

Ezemar Construction Limited v Commissioner of Domestic Taxes (Tax Appeal 1166 of 2022) [2023] KETAT 995 (KLR) (Commercial and Tax) (15 September 2023) (Judgment)

Super Steel Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 774 of 2022) [2023] KETAT 1009 (KLR) (15 September 2023) (Judgment)

✦ The Tribunal found that the Respondent's objection decision was not justifiable and did not comply with the Tax Procedure Act.

Chebut Tea Factory v Commissioner of Domestic Taxes (Tax Appeal 1273 of 2022) [2023] KETAT 983 (KLR) (Commercial and Tax) (15 September 2023) (Judgment)

✦ The Tribunal found that there was no transfer of assets from Chebut Tea Factory Ltd to Kaptumo Tea Factory Ltd as alleged by the Respondent.

Mazeras Kenya Epz Limited v Commissioner of Domestic Taxes (Tax Appeal 827 of 2022) [2023] KETAT 985 (KLR) (15 September 2023) (Judgment)

✦ The Tribunal is not seized of jurisdiction to entertain the appeal.

Sagoo v Commissioner of Customs and Border Control (Tax Appeal 187 of 2022) [2023] KETAT 1016 (KLR) (Commercial and Tax) (15 September 2023) (Judgment)

✦ The Tribunal held that the solar water heaters with an electric immersion heating element should be classified under HS 8419.19.00, not 8516.10.00.

Lenolkulal v Commissioner of Domestic Taxes (Tribunal Appeal 809 of 2022) [2023] KETAT 999 (KLR) (15 September 2023) (Judgment)

✦ The appeal is incompetent and unsustainable in law.

Tile and Carpet Limited v Commissioner of Customs & Border Control (Tax Appeal 373 of 2021) [2023] KETAT 971 (KLR) (15 September 2023) (Judgment)

✦ The Tribunal found that the solar water heaters imported by the Appellant are not dual system heaters and that the Respondent erred in reclassifying them.

Absa Bank Kenya PLC v Commissioner of Domestic Taxes (Tax Appeal 436 of 2022) [2023] KETAT 1005 (KLR) (15 September 2023) (Judgment)

✦ The Appellant is not liable to pay WHT for the period 2017 to 7th November 2019, as per Article 210 of the Kenyan Constitution and Section 35(6) of the Income Tax Act.

Bawazir v Commissioner of Legal Services & Board Coordination (Tax Appeal 999 of 2022) [2023] KETAT 997 (KLR) (15 September 2023) (Judgment)

✦ The Tribunal finds the assessments unjustified and allows the appeal.