Kenyan case law
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Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal 247 of 2022) [2023] KETAT 986 (KLR) (Civ) (15 September 2023) (Judgment)
✦ The contracts were not on-shore or off-shore projects, and the Respondent did not err in law and fact by charging withholding tax.
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Narcol Aluminium Rolling Mills Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 500 of 2022) [2023] KETAT 973 (KLR) (15 September 2023) (Judgment)
✦ The Tribunal found that the Respondent's rejection of the Appellant's request to lodge a late objection was unjustified.
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Nuru Palace Hotel Limited v Commissioner of Domestic Taxes (Tax Appeal 949 of 2022) [2023] KETAT 998 (KLR) (15 September 2023) (Judgment)
✦ The Tribunal finds that the Appellant's objection was deemed allowed by operation of law at the lapse of the statutory period of 60 days from the date of the objection, rendering the Respondent's objection decision and confirmation of assessments null and void.
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Darol Contractors Kenya Limited v Commissioner of Domestic Taxes (Appeal 791 of 2022) [2023] KETAT 1010 (KLR) (Commercial and Tax) (15 September 2023) (Judgment)
✦ The Tribunal found the objection decision to be improper in law due to the delay in issuance.
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Brasely Limited v Commissioner of Domestic Taxes (Appeal 406 of 2022) [2023] KETAT 972 (KLR) (15 September 2023) (Judgment)
✦ The Tribunal upholds the Respondent's invalidation decision and dismisses the Appellant's appeal.
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Mule v Commissioner of Domestic Taxes (Tribunal Appeal 568 of 2022) [2023] KETAT 974 (KLR) (Commercial and Tax) (15 September 2023) (Judgment)
✦ The Tribunal upheld the Respondent's objection decision and dismissed the appeal.
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Hemwil Investment Limited v Commisioner Customs & Border Control (Tax Appeal 0208 of 2023) [2023] KETAT 1011 (KLR) (8 September 2023) (Judgment)
✦ The Appellant's appeal is allowed, and the Respondent's review decision is set aside.
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Hubei Hongyuan Power Engineering Co. (K) v Commissioner of Domestic Taxes (Tax Appeal 818 of 2022) [2023] KETAT 1015 (KLR) (8 September 2023) (Judgment)
✦ The Tribunal finds that the decision dated 14th June 2022 was not proper in law.
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Shop and Deliver Limited v Commissioner of Domestic Taxes (Tax Appeal 129 of 2022) [2023] KETAT 1018 (KLR) (8 September 2023) (Judgment)
✦ The Tribunal finds and holds that the new issues pleaded by the respondent in its written submissions are struck out.
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Kapa Oil Refineries Limited v Commissioner of Customs & Border Control (Tribunal Appeal 296 of 2020) [2023] KETAT 1023 (KLR) (8 September 2023) (Judgment)
✦ The Tribunal upheld the additional taxes assessed by the Respondent.
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This is Africa (K) Travel Agency Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 871 of 2022) [2023] KETAT 1024 (KLR) (Commercial and Tax) (8 September 2023) (Judgment)
✦ The Appellant failed to demonstrate that the Respondent failed to exercise its powers appropriately under Section 51(3) of the Tax Procedures Act
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Gitahi v Commissioner of Domestic Taxes (Tax Appeal 360 of 2022) [2023] KETAT 1020 (KLR) (Civ) (8 September 2023) (Judgment)
✦ The Tribunal found that the objection decision was valid and that the Income Tax assessment was justifiable.
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Metropolitan Cannon General Insurance Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 637 of 2022) [2023] KETAT 1021 (KLR) (8 September 2023) (Judgment)
✦ The Tribunal found that the Appellant's transfer of statutory reserves from the life fund to shareholder's equity was not a mere book transfer and was taxable income.
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Instalaciones Inabensa, S.A v Commissioner of Domestic Taxes (Tax Appeal 571 of 2022) [2023] KETAT 1014 (KLR) (Commercial and Tax) (8 September 2023) (Judgment)
✦ The Appeal is partially allowed, with the VAT assessment set aside and the Corporation tax assessment referred to the Respondent for recalculation.
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Nawasa Enterprises v Kenya Revenue Authority (Tax Appeal 696 of 2022) [2023] KETAT 1022 (KLR) (Commercial and Tax) (8 September 2023) (Judgment)
✦ The Tribunal found that the Appellant did not address the issue of insufficient documents at the appeal stage and that the Respondent's decision was justified due to the lack of supporting documentation.
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Sakata Limited v Commissioner of Domestic Taxes (Appeal 3 of 2020) [2023] KETAT 1012 (KLR) (Civ) (8 September 2023) (Judgment)
✦ The Tribunal found that the Respondent did not err in disallowing the Appellant’s input costs.
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Zitko Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 620 of 2022) [2023] KETAT 1013 (KLR) (8 September 2023) (Judgment)
✦ The Appeal is meritorious and the Tribunal allows the Appeal, sets aside the Objection Decision, and orders the Respondent to bear its own costs.
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Kenya Tea Development Agency Staff Provident Fund v Commissioner of Legal Service & Board Cordination (Tax Appeal 1187 of 2022) [2023] KETAT 1017 (KLR) (8 September 2023) (Judgment)
✦ The Tribunal held that the Appellant is not eligible to pay Income Tax while holding tax exemption certificates.
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Kutus Auto Hardware Limited v Commissioner of Domestic Taxes (Tax Appeal 1165 of 2022) [2023] KETAT 552 (KLR) (1 September 2023) (Judgment)
✦ The Tribunal finds the Respondent's objection decision dated 29th August 2022 proper in law.
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Oceanfreight East Africa Limited v Commissioner of Domestic Taxes (Tribunal Appeal 841 of 2022) [2023] KETAT 567 (KLR) (1 September 2023) (Judgment)
✦ The Tribunal held that demurrage charges are not taxable income under the Income Tax Act (ITA) and the Finance Act 2018.
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Bobeco Limited v Commissioner of Customs & Border Control (Appeal 144 of 2022) [2023] KETAT 500 (KLR) (1 September 2023) (Judgment)
✦ The Tribunal found that the Respondent erred in law and fact in reclassifying the Appellant's solar water heaters from HS Code 8419.19.00 to HS Code 8516.10.00.
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Wamai v Commissioner of Domestic Taxes (Tax Appeal 425 of 2022) [2023] KETAT 505 (KLR) (1 September 2023) (Judgment)
✦ The appeal is dismissed, and the respondent's decisions are upheld.
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Goda Investment Limited v Commissioner of Domestic Taxes (Tax Appeal 979 of 2022) [2023] KETAT 540 (KLR) (1 September 2023) (Judgment)
✦ The Tribunal finds that the Respondent did not err in invalidating the Appellant's objection application.
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Pollen Limited v Commissioner of Domestic Taxes (Tax Appeal 693 of 2022) [2023] KETAT 529 (KLR) (Civ) (1 September 2023) (Judgment)
✦ The Tribunal found that the Appellant is an agent of Syngenta Seeds BV and Syngenta Crop Protection AG (Switzerland) and that the principal (Syngenta Seeds BV and Syngenta Crop Protection AG Switzerland) may deduct input VAT in relation to supplies made to an agent on behalf of the principal.
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Afat Trading Limited v Commissioner of Customs & Border Control (Tax Appeal 164 of 2022) [2023] KETAT 512 (KLR) (1 September 2023) (Judgment)
✦ The Tribunal found that the Appellant's position was not supported by the terms of the headings and that the General Interpretation Rules (GIR 1) under the EAC Common External Tariff 2017 provide that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.