Kenyan case law
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West Media Limited v Commissioner of Domestic Taxes (Tax Appeal 850 of 2021) [2023] KETAT 537 (KLR) (1 September 2023) (Judgment)
✦ The Tribunal found that the Respondent’s objection decision was not made outside the timelines provided by law.
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Mungai v Commissioner of Domestic Taxes (Tax Appeal 970 of 2022) [2023] KETAT 551 (KLR) (1 September 2023) (Judgment)
✦ The Tribunal finds that there is a valid and competent appeal before it and that the Appellant should not be shut of justice due to a heading technicality.
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Avic International Beijing EA Co Ltd v Commissioner for Customs & Border Control (Tax Appeal 38 of 2022) [2023] KETAT 502 (KLR) (1 September 2023) (Judgment)
✦ The Court found that the respondent did not err in law or fact, and upheld the decision to assess additional taxes.
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Powermax Solar Solutions v Commissioner of Customs and Border Control (Tax Appeal 681 of 2022) [2023] KETAT 523 (KLR) (1 September 2023) (Judgment)
✦ The Tribunal held that the solar water heaters should be classified under HS Code 8419.19.00, not HS Code 8516.10.00.
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Apa Insurance Limited v Commissioner of Customs and Border Control (Tax Appeal 1353 of 2022) [2023] KETAT 574 (KLR) (1 September 2023) (Judgment)
✦ The Tribunal held that the Respondent was within its powers in enforcing the security bonds.
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Kingori v Commissioner of Domestic Taxes (Tax Appeal E103 of 2023) [2023] KETAT 547 (KLR) (18 August 2023) (Ruling)
✦ The Tribunal allows the application and grants leave to file the appeal out of time.
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Mega Wholesalers Limited v Commissioner Investigations & Enforcement (Tribunal Appeal 936 of 2022) [2023] KETAT 546 (KLR) (18 August 2023) (Judgment)
✦ The Tribunal finds the Respondent's Additional Assessment proper as the Appellant failed to provide alternative evidence to counter the Respondent's claims.
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Izwe Loans Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 81 of 2022) [2023] KETAT 501 (KLR) (18 August 2023) (Judgment)
✦ The Respondent's Objection Decision was upheld, and the Appellant's appeal was dismissed with costs.
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Ndungi v Commissioner of Domestic Taxes (Tax Appeal 326 of 2023) [2023] KETAT 515 (KLR) (Civ) (18 August 2023) (Ruling)
✦ The Tribunal allows the Appellant's application to file an appeal out of time
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Kakiwood Limited v Commissioner of Investigations and Enforcement (Tax Appeal 617 of 2022) [2023] KETAT 526 (KLR) (18 August 2023) (Judgment)
✦ The tribunal finds the respondent not justified in issuing the notice of invalidation, as it was issued after a considerable time beyond the statutory timelines.
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Drescoll Limited v Commissioner of Domestic Taxes (Tribunal Appeal 859 of 2022) [2023] KETAT 536 (KLR) (18 August 2023) (Judgment)
✦ The tax assessment raised by the Respondent is proper in law.
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Urysia Limited v Commissioner of Domestic Taxes (Tax Appeal 843 of 2022) [2023] KETAT 534 (KLR) (18 August 2023) (Judgment)
✦ The Appeal is allowed, the Respondent’s Objection decision is set aside, and the Respondent is ordered to bear its own costs.
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Powerex Trading Company Limited v Commissioner of Investigations and Enforcement (Tribunal Appeal 272 of 2019) [2023] KETAT 510 (KLR) (18 August 2023) (Judgment)
✦ The Respondent's Objection Decision was justifiable, and the Appeal is dismissed.
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Pevans East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 249 of 2022) [2023] KETAT 495 (KLR) (18 August 2023) (Judgment)
✦ The Tribunal partially allowed the appeal, setting aside the Respondent's objection decision on Withholding tax on winnings and confirming the partial judgment dated 19th June 2023.
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Shamji Kalyan Pindoria Limited v Commissioner of Investigations and Enforcement (Tax Appeal 944 of 2022) [2023] KETAT 539 (KLR) (18 August 2023) (Judgment)
✦ The Respondent's Objection Decision dated 21st July 2022 was issued out of the statutory time and was not proper in law.
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Mutuvi v Commissioner of Domestic Taxes (Tax Appeal 370 of 2022) [2023] KETAT 504 (KLR) (Commercial and Tax) (18 August 2023) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent’s decision to invalidate the late objection.
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Handy Aircargo Limited v Commissioner of Customs & Border Control (Tax Appeal 192 of 2023) [2023] KETAT 513 (KLR) (4 August 2023) (Ruling)
✦ Appellant's application dismissed; main appeal set down for hearing
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Naivas Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 934 of 2022) [2023] KETAT 499 (KLR) (4 August 2023) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the objection decision, finding that Gakiwawa Family Investments is not a tax resident in Kenya and that there is no nexus between the transaction and Naivas Kenya Limited.
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Blackwood Hodge Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 646 of 2022) [2023] KETAT 522 (KLR) (4 August 2023) (Judgment)
✦ The Tribunal found that the Appellant failed to provide necessary documentation to support its claims of zero-rated sales to privileged persons and institutions.
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Netsavvy Wireless Limited v Commissioner of Customs & Border Control (Tax Appeal 106 of 2022) [2023] KETAT 511 (KLR) (4 August 2023) (Judgment)
✦ The Tribunal determined that the Appellant’s imports should be classified under HS Code 8705.90.00.
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C & P Shoe Industries Ltd v Commissioner, Customs & Border Control (Tax Appeal 520 of 2022) [2023] KETAT 524 (KLR) (4 August 2023) (Judgment)
✦ The Tribunal determined that the silicon emulsion imported by the Appellant is correctly classified under HS Code 3402.13.00.
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Juvice Agencies Ltd v Commissioner of Domestic Taxes (Tax Appeal 512 of 2022) [2023] KETAT 519 (KLR) (Civ) (4 August 2023) (Judgment)
✦ The Appeal is invalid.
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Burder Construction Ltd v Commissioner of Domestic Taxes (Tax Appeal 657 of 2022) [2023] KETAT 527 (KLR) (4 August 2023) (Judgment)
✦ The Appeal is invalid as the Appellant failed to object to the tax demand within the statutory thirty-day period.
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Bahati Ridge Development Limited v Commissioner of Domestic Taxes (Tax Appeal 487 of 2022) [2023] KETAT 521 (KLR) (4 August 2023) (Judgment)
✦ The Tribunal finds the Respondent erred in raising the assessment on the Appellant for the period subsequent to the enactment of the Finance Act 2016.
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Creative Consolidated Systems Limited v Commissioner of Domestic Taxes (Tax Appeal 537 of 2022) [2023] KETAT 509 (KLR) (4 August 2023) (Judgment)
✦ The Tribunal upheld the Respondent's decision to invalidate the Appellant’s Notice of Objection and ordered the Appellant to pay the outstanding taxes.