Kenyan case law
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Kenya Breweries Limited v Commissioner of Customs and Border Control (Tax Appeal 481 of 2022) [2023] KETAT 506 (KLR) (4 August 2023) (Judgment)
✦ The Tribunal determined that the Commissioner failed to comply with the specific procedures set out in Section 229 EACCMA and deemed the Application for Review allowed.
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Waruhiu Construction Limited v Commissioner of Domestic Taxes (Tax Appeal 583 of 2022) [2023] KETAT 520 (KLR) (4 August 2023) (Judgment)
✦ The Tribunal found the Appellant's appeal was untimely and dismissed the appeal.
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Limuru Tea PLC v Commissioner of Domestic Taxes (Tax Appeal E566 of 2023) [2023] KETAT 1385 (KLR) (12 July 2023) (Judgment)
✦ The Appellant failed to discharge its burden of proof as required by the Tax Appeals Tribunal Act and the Tax Procedures Act.
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EWCA Marketing Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal 120 of 2022) [2023] KETAT 605 (KLR) (29 June 2023) (Judgment)
✦ The Tribunal finds that the Appellant's Review application was deemed allowed by operation of law due to the Commissioner's failure to make a decision within the statutory time frame.
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Patel v Commissioner of Domestic Taxes (Miscellaneous Case E280 of 2023) [2023] KETAT 611 (KLR) (29 June 2023) (Ruling)
✦ The application is allowed, and the applicant is granted leave to file its Notice of Appeal, Memorandum of Appeal, and Statement of Facts out of time.
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Kariiyu v Commissioner of Domestic Taxes (Tax Appeal 625 of 2022) [2023] KETAT 559 (KLR) (29 June 2023) (Judgment)
✦ The Tribunal dismisses the appeal and upholds the Respondent's objection decision.
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Baraka Kenya Limited v Commissioner of Customs & Border Control (Appeal 419 of 2022) [2023] KETAT 586 (KLR) (29 June 2023) (Judgment)
✦ The Tribunal finds the Respondent's review decision dated 9th March 2022 valid and within the statutory timelines. The Respondent's decision to disqualify the Appellant for duty remission is not justifiable.
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Lionpro Group K. Limited v Commissioner of Customs & Border Control (Tax Appeal 426 of 2022) [2023] KETAT 561 (KLR) (Commercial and Tax) (29 June 2023) (Judgment)
✦ The Tribunal upheld the reclassification and the assessment, finding the product to be a high concentrated protein mixture used to compensate for protein deficiencies in animals.
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UDV Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 669 of 2022) [2023] KETAT 607 (KLR) (29 June 2023) (Judgment)
✦ The Tribunal found that Legal Notice No. 217 of 2021 was not in force as of 19th November, 2021, when the High Court issued conservatory orders. Therefore, the Respondent's actions in implementing Legal Notice No. 217 were not in accordance with the law.
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Alfazance Africa Consulting Limited v Commisioner of DomesticTaxes (Miscellaneous Application E086 of 2023) [2023] KETAT 583 (KLR) (29 June 2023) (Ruling)
✦ The Tribunal grants leave to file the appeal out of time and orders the proper filing of the Memorandum of Appeal and Statement of Facts.
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Sea-Tech Limited v Commissioner of Domestic Taxes (Appeal 636 of 2022) [2023] KETAT 590 (KLR) (29 June 2023) (Judgment)
✦ The Appellant’s appeal is dismissed, and the Respondent’s Objection Decision is upheld.
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Belvacon Company Limited v Commissioner of Domestic Taxes (Miscellaneous Application E225 of 2023) [2023] KETAT 612 (KLR) (29 June 2023) (Ruling)
✦ The application is allowed, and the appellant is granted leave to file its Notice of Appeal, Memorandum of Appeal, and Statement of Facts out of time.
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Aspac International Sprl Limited v Commissioner of Legal Services & Board Coordination (Appeal 203 of 2021) [2023] KETAT 584 (KLR) (Civ) (29 June 2023) (Judgment)
✦ The Tribunal found that the Appellant was not exempt from tax in Kenya and upheld the demand for taxes, but set aside the demand for Withholding tax.
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Paper Systems Ltd v Commissioner of Customs & Border Control (Tax Appeal 196 of 2022) [2023] KETAT 606 (KLR) (29 June 2023) (Judgment)
✦ The appeal is prematurely filed and is therefore invalid.
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Baha Safety Company Limited v Commissioner of Domestic Taxes (Tax Appeal 345 of 2022) [2023] KETAT 562 (KLR) (29 June 2023) (Judgment)
✦ The Tribunal found the Objection Decision to be proper in law.
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Cosmopolan Consultants Limited v Commissioner of Legal Services & Board Coordination (Appeal E201 of 2023) [2023] KETAT 597 (KLR) (Commercial and Tax) (29 June 2023) (Ruling)
✦ The application is dismissed and the appeal is struck out
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Kenya Breweries Limited v Commissioner of Customs & Border Control (Appeal 629 of 2022) [2023] KETAT 592 (KLR) (29 June 2023) (Judgment)
✦ The Tribunal found that the Respondent erred in vacating its review decision and reinstated the demand notice.
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Kutus v Commissioner of Domestic Taxes (Appeal 660 of 2021) [2023] KETAT 589 (KLR) (29 June 2023) (Judgment)
✦ The Appeal is allowed, the Objection decision is set aside, and the Appellant is ordered to bear its own costs.
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Uto Creation Studios Limited v Commissioner of Domestic Taxes (Tax Appeal 318 of 2023) [2023] KETAT 563 (KLR) (29 June 2023) (Ruling)
✦ The application is dismissed and the appeal is struck out
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M-Kopa Kenya Limited v Commissioner of Domestic Taxes (Appeal 1237 of 2022) [2023] KETAT 596 (KLR) (Civ) (29 June 2023) (Ruling)
✦ The Tribunal grants the appellant leave to file and serve the additional documents and to file a Supplementary Statement of Facts, but denies leave to amend the Statement of Facts.
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Crater Enterprises and Supplies Limited v Commissioner of Domestic Taxes (Appeal 701 of 2022) [2023] KETAT 593 (KLR) (Commercial and Tax) (29 June 2023) (Judgment)
✦ The Appeal is dismissed as the Appellant failed to file a valid Notice of Appeal within the prescribed period.
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Excellent Transporters Limited v Commissioner of Legal Services & Board Coordination (Appeal 378 of 2022) [2023] KETAT 578 (KLR) (Commercial and Tax) (29 June 2023) (Judgment)
✦ The Tribunal found that the Appellant failed to provide sufficient documents to prove that the Respondent had erred in its assessment of VAT.
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Mandalia v Commissioner of Domestic Taxes (Appeal E198 of 2023) [2023] KETAT 595 (KLR) (29 June 2023) (Ruling)
✦ The Tribunal finds the application lacking in merit and dismisses it.
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Naboisho Tourism Partners v Commissioner of Domestic Taxes (Tax Appeal 454 of 2022) [2023] KETAT 560 (KLR) (29 June 2023) (Judgment)
✦ The Tribunal found that the Appellant's objection notice was allowed by operation of law and set aside the Respondent's objection decision.
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Aspac International East Africa Limited v Commissioner Legal Services & Board Coordination (Tax Appeal 765 of 2021) [2023] KETAT 604 (KLR) (29 June 2023) (Judgment)
✦ The Tribunal found that the Appellant's Notice of Appeal was filed outside the statutory timelines allowed by the Tax Procedures Act and thus invalid.