Kenyan case law
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Amstel Trading Company Limited v Commissioner of Customs & Border Control (Appeal 389 of 2022) [2023] KETAT 308 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal held that the applicable duty rate for paper and paperboard products under HS code 4802.56.00 was 10% between 2014 and 2018, and the Appellant was not entitled to the 25% rate.
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Kikopa Limited v Commissioner of Customs & Border Control (Appeal 493 of 2021) [2023] KETAT 311 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal dismissed the appeal because the Appellant failed to exhaust all available avenues before proceeding to the Tribunal for redress.
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Ermer Limited v Commissioner of Customs & Border Control (Appeal 180 of 2022) [2023] KETAT 302 (KLR) (Civ) (26 May 2023) (Judgment)
✦ The Appeal is allowed, the review decision is set aside, and the Appellant is not liable for the short levied duties.
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Rohto Mentholatum (Kenya) Limited v Commissioner of Customs & Border Control (Appeal 789 of 2021) [2023] KETAT 271 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal held that the Respondent did not err in law in using the deductive valuation method.
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Safqa Limited v Commissioner of Customs & Border Control (Appeal 388 of 2022) [2023] KETAT 307 (KLR) (Civ) (26 May 2023) (Judgment)
✦ The Tribunal determined that the statutory provision imposing a duty rate of 10% on paper and paperboard products imported under HS code 4802.56.00 existed in the period 2nd August 2018 to 27th January 2022.
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Mwangi v Commissioner of Customs & Border Control (Appeal 790 of 2022) [2023] KETAT 312 (KLR) (Civ) (26 May 2023) (Judgment)
✦ The Appeal is justifiably before the Tribunal and the Respondent erred in rejecting the Appellant's review application.
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Kaara v Commissioner of Domestic Taxes (Appeal 393 of 2022) [2023] KETAT 265 (KLR) (Civ) (26 May 2023) (Judgment)
✦ The appeal is meritorious and the respondent’s invalidation notice dated March 15, 2022 is set aside.
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PVH Kenya Limited v Commissioner of Legal Services & Board Coordination (Appeal 712 of 2021) [2023] KETAT 310 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal held that the Commissioner of Legal Services & Board Coordination was not justified in rejecting the VAT refund claim.
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Noon Works Limited v Commissioner of Investigations & Enforcement (Tax Appeal 448 of 2022) [2023] KETAT 272 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal upheld the objection decision of 23rd March 2022 as valid and in conformity with the provisions of the law, dismissing the Appellant's appeal.
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Humble Enterprises v Commisioner of Domestic Taxes (Tax Appeal 74 of 2022) [2023] KETAT 254 (KLR) (26 May 2023) (Judgment)
✦ The Appellant’s Appeal is incompetent due to non-compliance with the statutory time limit for filing an appeal.
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Newmont Commodities Limited v Commissioner of Domestic Taxes (Tax Appeal 175 of 2022) [2023] KETAT 259 (KLR) (26 May 2023) (Judgment)
✦ The Appellant's objections were classified as late objections because they were not lodged within the 30-day period provided by the Tax Procedures Act.
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Lenguris v Commissioner of Domestic Taxes (Appeal 291 of 2022) [2023] KETAT 305 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal holds that the Appellant has failed to discharge her burden of proof and the Respondent’s Objection decision is proper and valid.
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Sollatek Electronics Kenya Limited v Commissioner of Customs & Border Control (Appeal 142 of 2022) [2023] KETAT 257 (KLR) (Commercial and Tax) (26 May 2023) (Judgment)
✦ The Tribunal found that the Respondent did not err in law and in fact in reclassifying the Appellant's solar water heaters.
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Jubet Investment Limited v Commissioner of Domestic Taxes (Appeal 244 of 2021) [2023] KETAT 260 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal held that agricultural services are exempt from VAT under the VAT Act.
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Ashleys (Kenya) Limited v Commissioner of Legal Services & Board Co-ordination (Appeal 137 of 2022) [2023] KETAT 256 (KLR) (Commercial and Tax) (26 May 2023) (Judgment)
✦ The Appeal is allowed, the Objection Decision is set aside, and the Respondent is ordered to reconsider the Appellant’s notice of objection.
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Pollen Limited v Commissioner of Domestic Taxes (Appeal 311 of 2022) [2023] KETAT 264 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal finds that the relationship between the Appellant and Syngenta B.V was that of principal/agent, but the Appellant is not entitled to claim input VAT.
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Hemwil Investment Limited v Commissioner of Customs & Border Control (Appeal E208 of 2023) [2023] KETAT 313 (KLR) (26 May 2023) (Ruling)
✦ A temporary stay of execution of the review decision and demand notice is granted pending the hearing and final determination of the appeal.
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Mutai v Commissioner of Domestic Taxes (Appeal 442 of 2022) [2023] KETAT 309 (KLR) (26 May 2023) (Judgment)
✦ The Appellant’s business turnover was below the minimum threshold for VAT registration, and the Respondent’s decision to register him was unlawful.
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Calsif Enterprises Limited v Commissioner of Domestic Taxes (Appeal 257 of 2022) [2023] KETAT 262 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal found that the Respondent's assessments were justifiable based on the Appellant's turnover and sales invoices, and the Tribunal did not find any documentary evidence to support the Appellant's re-computations.
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Njoroge v Commissioner of Domestic Taxes (Appeal 78 of 2022) [2023] KETAT 298 (KLR) (26 May 2023) (Judgment)
✦ The Tribunal finds that the Respondent’s Objection Decision is not proper in law as it was made after the Respondent had already validated the Appellant’s objection, which was not validly lodged.
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Kaitheri Housing Co-operative Society Limited v Commissioner of Domestic Taxes (Appeal 807 of 2022) [2023] KETAT 296 (KLR) (Civ) (26 May 2023) (Judgment)
✦ The Tribunal dismissed the Appeal as premature and without jurisdiction.
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Pesapal Limited v Commissioner of Domestic Taxes (Appeal 13 of 2021) [2023] KETAT 297 (KLR) (Civ) (26 May 2023) (Judgment)
✦ The Tribunal held that the Appellant is a Payment Service Provider (PSP) and that the services it provides, on a commission basis, are exempt from VAT under the VAT Act, 2013.
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Oduor v Commissioner of Domestic Taxes (Appeal 156 of 2022) [2023] KETAT 316 (KLR) (Civ) (19 May 2023) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s Invalidation decision is upheld.
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Vyezinina Restaurant v Commissioner of Domestic Taxes (Appeal 379 of 2022) [2023] KETAT 317 (KLR) (19 May 2023) (Judgment)
✦ The Tribunal dismisses the appeal and upholds the Respondent's Objection decision.
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Shah v Commissioner of Domestic Taxes (Tax Appeal 479 of 2022) [2023] KETAT 324 (KLR) (19 May 2023) (Judgment)
✦ The Respondent’s objection decision was not in contravention of the law.