Kenyan case law

• Disney Land Gardens v Commissioner of Domestic Taxes (Tax Appeal 649 of 2022) [2023] KETAT 557 (KLR) (29 June 2023) (Judgment)

  ✦ The Tribunal upheld the Respondent's decision to confirm the VAT assessments.

  [2023] KETAT 557 (KLR) Tax Appeals Tribunal 29 June 2023

• Horizons Group Limited v Commissioner of Domestic Taxes (Appeal 700 of 2022) [2023] KETAT 575 (KLR) (29 June 2023) (Judgment)

  ✦ The Tribunal finds that the Respondent did not err in confirming the part of the assessment that remained unsupported by the Appellant.

  [2023] KETAT 575 (KLR) Tax Appeals Tribunal 29 June 2023

• Issack v Commissioner of Investigations & Enforcement (Appeal 295 of 2021) [2023] KETAT 582 (KLR) (29 June 2023) (Judgment)

  ✦ The appeal is incompetent and is struck out.

  [2023] KETAT 582 (KLR) Tax Appeals Tribunal 29 June 2023

• Boiler Technique Engineering Limited v Commissioner of Customs & Border Control (Tax Appeal 763 of 2022) [2023] KETAT 553 (KLR) (29 June 2023) (Judgment)

  ✦ The Tribunal held that the solar water heaters imported by the Appellant were not dual system heaters and upheld the Respondent's reclassification.

  [2023] KETAT 553 (KLR) Tax Appeals Tribunal 29 June 2023

• Thaara Limited v Commissioner of Domestic Taxes (Appeal 1111 of 2022) [2023] KETAT 594 (KLR) (Civ) (29 June 2023) (Judgment)

  ✦ The Tribunal found the Respondent's assessment of Withholding tax on deemed interest to be unjustified.

  [2023] KETAT 594 (KLR) Tax Appeals Tribunal 29 June 2023

• Kenya National Highways Authority (KENHA) v Commissioner of Legal Services & Board Coordination (Appeal 123 of 2022) [2023] KETAT 579 (KLR) (29 June 2023) (Judgment)

  ✦ The Appeal is allowed, and the Respondent's objection decision is set aside.

  [2023] KETAT 579 (KLR) Tax Appeals Tribunal 29 June 2023

• Tancity Energy Limited v Commissioner of Domestic Taxes (Tax Appeal 460 of 2022) [2023] KETAT 558 (KLR) (29 June 2023) (Judgment)

  ✦ The Tribunal held that the Respondent’s assessment of the Appellant’s PAYE taxes was justifiable based on variances in employment costs subjected to PAYE and those claimed in the Income tax returns.

  [2023] KETAT 558 (KLR) Tax Appeals Tribunal 29 June 2023

• Kp Investments Limited v Commissioner of Legal Services & Board Coordination (Appeal 438 of 2022) [2023] KETAT 587 (KLR) (29 June 2023) (Judgment)

  ✦ The Tribunal held that the Appellant's objection was allowed by operation of law.

  [2023] KETAT 587 (KLR) Tax Appeals Tribunal 29 June 2023

• Shelterbuilt Company Limited v Commissioner of Domestic Taxes (Appeal 357 of 2022) [2023] KETAT 585 (KLR) (29 June 2023) (Judgment)

  ✦ The Appellant’s objection was not valid due to the Commissioner’s failure to render an objection decision within the statutory 60-day period.

  [2023] KETAT 585 (KLR) Tax Appeals Tribunal 29 June 2023

• Foton East Africa Limited v Commissioner of Investigations & Enforcement (Tax Appeal 365 of 2021) [2023] KETAT 602 (KLR) (Civ) (29 June 2023) (Judgment)

  ✦ The appeal is incompetent and struck out.

  [2023] KETAT 602 (KLR) Tax Appeals Tribunal 29 June 2023

• NCBA Bank Kenya Plc Limited (Successor in Title of NIC Bank PLC) v Commissioner of Legal Services & Board Coordination (Tax Appeal 666 of 2021) [2023] KETAT 556 (KLR) (29 June 2023) (Judgment)

  ✦ The Tribunal held that interchange fees earned by the Appellant were not subject to VAT.

  [2023] KETAT 556 (KLR) Tax Appeals Tribunal 29 June 2023

• Kiraba v Commissioner of Investigations & Enforcement (Appeal 605 of 2021) [2023] KETAT 588 (KLR) (29 June 2023) (Ruling)

  ✦ The Tribunal finds the application merited and allows it, setting aside the previous direction that the appeal was undefended and deeming the applicant's Statement of Facts as properly filed and served.

  [2023] KETAT 588 (KLR) Tax Appeals Tribunal 29 June 2023

• Kariuki v Commissioner of Domestic Taxes (Tax Appeal 412 of 2022) [2023] KETAT 608 (KLR) (29 June 2023) (Judgment)

  ✦ The Notice of Appeal is invalid due to the Appellant's failure to pay the undisputed tax of Kshs. 11,904,614.24 at the time of lodging the Notice of Appeal.

  [2023] KETAT 608 (KLR) Tax Appeals Tribunal 29 June 2023

• Ingala Building and Construction Limited v Commissioner of Domestic Taxes (Appeal 627 of 2022) [2023] KETAT 353 (KLR) (9 June 2023) (Judgment)

  ✦ The Appellant's notice of objection met the criteria set out under Section 51(3)(c) for a validly lodged objection notice, and the Respondent did not invalidate it.

  [2023] KETAT 353 (KLR) Tax Appeals Tribunal 9 June 2023

• Traders v Commissioner of Customs & Border Control (Appeal 391 of 2022) [2023] KETAT 337 (KLR) (9 June 2023) (Judgment)

  ✦ The Tribunal finds that the correct duty rate for paper and paperboard products imported under HS Code 4802.56.00 is 10%, as the 2012 version of the EAC CET and subsequent legal notices indicate a rate of 10%.

  [2023] KETAT 337 (KLR) Tax Appeals Tribunal 9 June 2023

• Baylem Limited v Commissioner of Domestic Taxes (Appeal 921 of 2022) [2023] KETAT 355 (KLR) (9 June 2023) (Ruling)

  ✦ The Tribunal allows the application and deems the Further Statement of Facts as duly filed and served, granting the Appellant leave to file and serve any supplementary documents within 15 days.

  [2023] KETAT 355 (KLR) Tax Appeals Tribunal 9 June 2023

• Kifaru Enterprises Limited v Commissioner of Customs & Border Control (Appeal 635 of 2022) [2023] KETAT 354 (KLR) (9 June 2023) (Judgment)

  ✦ The Tribunal upheld the Respondent's classification of the goods under HS Code 7225.40.00.

  [2023] KETAT 354 (KLR) Tax Appeals Tribunal 9 June 2023

• Kiteco Housing Investments Cooperative Society Limited v Commissioner of Domestic Taxes (Appeal 75 of 2023) [2023] KETAT 335 (KLR) (Civ) (9 June 2023) (Ruling)

  ✦ The application is incompetent and unsustainable in law, and the Tribunal strikes it out.

  [2023] KETAT 335 (KLR) Tax Appeals Tribunal 9 June 2023

• Mwiti v Commissioner of Domestic Taxes (Appeal 549 of 2022) [2023] KETAT 340 (KLR) (Commercial and Tax) (9 June 2023) (Judgment)

  ✦ The Tribunal holds and finds that the Respondent’s demand for the taxes is valid and that the said taxes are due and payable.

  [2023] KETAT 340 (KLR) Tax Appeals Tribunal 9 June 2023

• Viraj Development Limited v Commissioner of Investigations and Enforcement (Appeal 449 of 2022) [2023] KETAT 338 (KLR) (Civ) (9 June 2023) (Judgment)

  ✦ The Tribunal found that the respondent was justified in confirming the tax assessments based on the cash receipt approach.

  [2023] KETAT 338 (KLR) Tax Appeals Tribunal 9 June 2023

• Nasscom Limited v Commissioner of Investigations & Enforcement (Tax Appeal 256 of 2022) [2023] KETAT 348 (KLR) (9 June 2023) (Judgment)

  ✦ The Appellant’s objection dated May 6, 2021 was not allowed by the operation of the law. The Appellant was not a commission agent or importer of mobile phones.

  [2023] KETAT 348 (KLR) Tax Appeals Tribunal 9 June 2023

• Safaricom PLC v Commissioner of Domestic Taxes (Appeal 1103 of 2022) [2023] KETAT 333 (KLR) (9 June 2023) (Ruling)

  ✦ The Tribunal partially grants the application to file additional documents, limited to those provided to the respondent in the digital platform data room.

  [2023] KETAT 333 (KLR) Tax Appeals Tribunal 9 June 2023

• Kenya Nut Company Limited v Commissioner of Domestic Taxes (Appeal 322 of 2022) [2023] KETAT 349 (KLR) (9 June 2023) (Judgment)

  ✦ The Tribunal found that the Respondent did not deny the contents of the private ruling and that the Appellant did not provide incorrect information. The Tribunal also found that the Respondent did not change the character of the products to justify reclassification.

  [2023] KETAT 349 (KLR) Tax Appeals Tribunal 9 June 2023

• Wara Link Logistics Limited v Commissioner of Domestic Taxes (Appeal 563 of 2022) [2023] KETAT 352 (KLR) (Commercial and Tax) (9 June 2023) (Judgment)

  ✦ The Respondent's invalidation decision was justifiable as the Appellant failed to provide all the relevant documents requested.

  [2023] KETAT 352 (KLR) Tax Appeals Tribunal 9 June 2023

• Gakahu v Commissioner of Customs and Border Control (Appeal 189 of 2022) [2023] KETAT 347 (KLR) (9 June 2023) (Judgment)

  ✦ The Appeal is incompetent and not properly grounded in law.

  [2023] KETAT 347 (KLR) Tax Appeals Tribunal 9 June 2023