Kenyan case law
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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.
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Mombasa Maize Millers Limited v Commissioner of Legal Services & Board Coordination (Appeal 541 of 2022) [2023] KETAT 339 (KLR) (9 June 2023) (Judgment)
✦ The Tribunal finds that withholding tax under Sections 10 and 35 of the Income Tax Act is not applicable in the instant case and the Respondent erred in charging withholding tax.
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Mombasa Maize Millers Limited v Commissioner of Legal Services and Board Coordination (Appeal 540 of 2022) [2023] KETAT 351 (KLR) (9 June 2023) (Judgment)
✦ The Tribunal finds that withholding tax under Sections 10 and 35 of the Income Tax Act is not applicable in the instant case and the Respondent erred in charging Withholding tax. Reverse VAT is due and payable by the Appellant.
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Kenya Education Network Registered Trustees v Commissioner of Domestic Taxes (Appeal 1459 of 2022) [2023] KETAT 356 (KLR) (9 June 2023) (Ruling)
✦ The Tribunal dismisses the application and finds it improperly filed.
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Kenya Nut Company Limited v Commissioner of Domestic Taxes (Appeal 575 of 2022) [2023] KETAT 334 (KLR) (9 June 2023) (Judgment)
✦ The Tribunal found that the Commissioner is not estopped from denying the contents of the 2013 ruling, and that the Commissioner did not create a legitimate expectation by issuing the 2013 ruling. The Tribunal also found that the Commissioner is not justified in retrospectively demanding VAT tax from Kenya Nut Company Limited.
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Karatina Emporium Limited v Commissioner of Domestic Taxes (Miscellaneous Application E24 of 2023) [2023] KETAT 358 (KLR) (Civ) (9 June 2023) (Ruling)
✦ The Tribunal grants the application for extension of time to file an appeal.
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Cents Traders v Commissioner of Customs & Border Control (Appeal 390 of 2022) [2023] KETAT 350 (KLR) (9 June 2023) (Judgment)
✦ The Tribunal finds that the correct duty rate for paper and paperboard products imported under H.S. Code 4802.56.00 is 10%, as the changes were not properly published and the 2012 version of the EAC CET was not the correct reference.
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Gathee Wholesalers Limited v Commissioner of Domestic Taxes (Appeal E107 of 2023) [2023] KETAT 336 (KLR) (Civ) (9 June 2023) (Ruling)
✦ The Tribunal finds the application merited and grants the extension of time to file an appeal and to lift the agency notices.
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Wire Products Limited v Commissioner of Customs & Border Control (Appeal 573 of 2022) [2023] KETAT 341 (KLR) (Civ) (9 June 2023) (Judgment)
✦ The Tribunal finds that the Respondent was not justified in reclassifying the Appellant's product under tari code 7227.90.00.
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Hamwe Logistics and Suppliers Limited v Commissioner of Domestic Taxes (Appeal E104 of 2023) [2023] KETAT 357 (KLR) (Civ) (9 June 2023) (Ruling)
✦ The Tribunal grants the company leave to file an appeal out of time and lifts the Agency Notice.
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Insteel Limited v Commissioner of Customs and Border Control (Appeal 27 of 2022) [2023] KETAT 346 (KLR) (9 June 2023) (Judgment)
✦ The Tribunal held that the Respondent was correct in reclassifying the Appellant’s steel under HS code 7225:30:00, as the boron content exceeded the threshold for classification under 7208:39:00.
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Oluoch v Commissioner of Legal Services and Board Coordination (Appeal 104 of 2022) [2023] KETAT 325 (KLR) (2 June 2023) (Judgment)
✦ The Tribunal found that the Respondent issued its objection decision within the 60-day timeline allowed by law and that the Appellant's grounds for appeal were insufficient.
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Sojpar Limited v Commissioner of Customs & Border Control (Appeal 387 of 2022) [2023] KETAT 328 (KLR) (2 June 2023) (Judgment)
✦ The Tribunal finds the rate of the imports under HS Code 4802.56.00 is 10% as per the 2012 version of the EAC CET and subsequent Legal Notices.
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Mreri v Commisioner of Domestic Taxes (Appeal 595 of 2022) [2023] KETAT 293 (KLR) (Civ) (2 June 2023) (Judgment)
✦ The Respondent’s Objection Decision was valid as it was issued within the statutory timelines. The Respondent’s tax Assessment was justified and payable as the Appellant failed to provide evidence to prove the assessment was erroneous.
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Embridge Engineering Limited v Commissioner of Investigations & Enforcement (Appeal 102 of 2022) [2023] KETAT 327 (KLR) (2 June 2023) (Judgment)
✦ The Tribunal finds that the Respondent did not err in law by issuing assessments outside the statutory timelines, as the Respondent had the power to do so under Section 31(4)(b)(i) of the TPA. The Tribunal also finds that the Respondent did not err in combining the tax assessment of the Appellant with its directors' assessments.
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In re Control Department (Appeal 384 of 2022) [2023] KETAT 291 (KLR) (Civ) (2 June 2023) (Judgment)
✦ The Tribunal held that the Appellant’s solar water heating system should be classified under HS code 8419:19:00, not 8516:10:00.
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Chershire Freight Limited v Commissioner of Legal Services and Board Coordination (Appeal 525 of 2022) [2023] KETAT 330 (KLR) (Civ) (2 June 2023) (Judgment)
✦ The appeal is successful, and the respondent's invalidation notice is set aside.
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Rapid Papers Limited v Commissioner, Customs & Border Control (Appeal 392 of 2022) [2023] KETAT 329 (KLR) (2 June 2023) (Judgment)
✦ There was no law that changed the duty rate for paper and paperboard products under HS Code 4802.56.00 from 10% to 25%
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H & K Auto Box Limited v Commissioner of Domestic Taxes (Tax Appeal 660 of 2022) [2023] KETAT 294 (KLR) (2 June 2023) (Judgment)
✦ The Tribunal found that the Respondent's invalidation decision was not valid due to the failure to notify the Appellant within the prescribed statutory limit period of 14 days.
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Berowa Traders Limited v Commisioner of Domestic Taxes (Tax Appeal 350 of 2022) [2023] KETAT 290 (KLR) (Civ) (2 June 2023) (Judgment)
✦ The Respondent’s Objection Decision was valid. The Additional Assessment was not justified.
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Chandaria Industries Limited v Commissioner of Customs and Border Control (Appeal 214 of 2022) [2023] KETAT 289 (KLR) (2 June 2023) (Judgment)
✦ The appeal is not premature and the Commissioner's decision to apply the 10% duty rate was not unconstitutional.
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Techsavana Company Limited v Commissioner of Domestic Taxes (Appeal 655 of 2021) [2023] KETAT 331 (KLR) (2 June 2023) (Judgment)
✦ The Tribunal held that the payments made by the Appellant to its outsourced developers were disbursements and not services subject to VAT.
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KLM Royal Dutch Airlines v Commissioner of Domestic Taxes (Tax Appeal 842 of 2022) [2023] KETAT 332 (KLR) (2 June 2023) (Judgment)
✦ The Tribunal finds that the Appellant’s refund claim for the month of March 2017 is payable.
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East African Sea Foods Limited v Commissioner of Domestic Taxes (Appeal 61 of 2022) [2023] KETAT 326 (KLR) (2 June 2023) (Judgment)
✦ The appeal is allowed, and the objection decision is set aside as premature. The appellant is directed to apply for credit refunds within 30 days, and the respondent to validate the same within 90 days.
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Unity West Sez Limited v Commissioner, Customs & Border Control (Appeal 403 of 2022) [2023] KETAT 292 (KLR) (Civ) (2 June 2023) (Judgment)
✦ The Tribunal held that the Appellant’s solar water heating system is not a dual system and thus not classifiable under HS code 8516:10:00.