Kenyan case law

Batoka Pharmacy Limited v Commissioner of Domestic Taxes (Appeal 154 of 2022) [2023] KETAT 315 (KLR) (19 May 2023) (Judgment)

✦ The Respondent's decision to invalidate the Appellant's objection was proper in law.

Duro Farms Limited v Commissioner of Legal Services and Board Coordination (Appeal 267 of 2021) [2023] KETAT 318 (KLR) (19 May 2023) (Judgment)

✦ The Tribunal found that the assessments were within the statutory time limits and did not contravene Section 29 of the TPA.

Hardware Trading Stores Ltd v Commissioner of Domestic Taxes (Tax Appeal 108 of 2020) [2023] KETAT 274 (KLR) (19 May 2023) (Judgment)

✦ The Tribunal found that the Appellant failed to provide the required documents and did not disprove the Respondent's assessments.

Wambui v Commissioner of Domestic Taxes (Appeal 656 of 2021) [2023] KETAT 275 (KLR) (19 May 2023) (Judgment)

✦ The objections were allowed by operation of the law.

Kenya Cuttings Limited v Commissioner of Legal and Board Coordination (Appeal 666 of 2022) [2023] KETAT 314 (KLR) (Commercial and Tax) (19 May 2023) (Judgment)

✦ The Tribunal found that the Respondent was justified in rejecting the Appellant's application for extension of time.

Office Hub Limited v Commissioner of Domestic Taxes (Appeal 477 of 2022) [2023] KETAT 273 (KLR) (19 May 2023) (Judgment)

✦ The Tribunal finds the Respondent’s objection decision was issued within the 60-day period and therefore lawful. The Respondent was justified in confirming the assessments.

Francis Matiru Kamande t/a Mbachuma Enterprises v Commissioner of Legal Services & Board Coordination (Tax Appeal 461 of 2022) [2023] KETAT 282 (KLR) (Civ) (19 May 2023) (Judgment)

✦ The appeal is dismissed with costs to the respondent.

Godka Enterprises Limited v Kenya Revenue Authority (Appeal 641 of 2022) [2023] KETAT 320 (KLR) (19 May 2023) (Judgment)

✦ The appeal is allowed, the respondent’s objection decision is set aside, and the respondent is ordered to bear its own costs.

Unga Limited v Commissioner of Domestic Taxes (Appeal 1191 of 2022) [2023] KETAT 321 (KLR) (Civ) (19 May 2023) (Judgment)

✦ The Tribunal found the Respondent’s Objection Decision dated 29th August 2022 to be invalid due to exceeding the statutory timeline, and the Appellant’s notice of objection was allowed by operation of law.

Ndururi v Commissioner of Domestic Taxes (Tax Appeal 509 of 2022) [2023] KETAT 323 (KLR) (19 May 2023) (Judgment)

✦ The Tribunal finds the Respondent’s Notice of Invalidation improper as it breaches mandatory statutory provisions.

Hotel Rastopark Limited v Commissioner of Domestic Taxes (Appeal 517 of 2022) [2023] KETAT 276 (KLR) (Civ) (19 May 2023) (Judgment)

✦ The Tribunal found that the Respondent did not err in its assessment of VAT on the Appellant.

ICEA General Insurance Co. Ltd v Commissioner of Domestic Taxes (Appeal 392 of 2021) [2023] KETAT 279 (KLR) (19 May 2023) (Judgment)

Twiga Stationeries and Printer Ltd v Commissioner of Customs & Border Control (Tax Appeal 212 of 2022) [2023] KETAT 283 (KLR) (Civ) (19 May 2023) (Judgment)

✦ The Appeal is dismissed as the Appellant lodged the Appeal prematurely, before receiving the Respondent's review decision.

King’orani Investment Ltd v Commissioner of Domestic Taxes (Appeal 466 of 2022) [2023] KETAT 280 (KLR) (19 May 2023) (Judgment)

✦ The Appeal is dismissed, and the Respondent’s Notice of Invalidation is upheld.

Blocks International Limited v Commissioner of Domestic Taxes (Appeal 469 of 2021) [2023] KETAT 319 (KLR) (19 May 2023) (Judgment)

✦ The Tribunal finds the Appeal merited and the assessments are set aside.

Mahindi Building & Supplies Limited v Commissioner of Legal Services & Board Coordination (Appeal 205 of 2022) [2023] KETAT 278 (KLR) (Commercial and Tax) (19 May 2023) (Judgment)

✦ The Appeal is improperly before the Tribunal and is struck out.

Panna Music Centre Ltd v Commissioner of Domestic Taxes (Appeal 429 of 2021) [2023] KETAT 277 (KLR) (19 May 2023) (Judgment)

✦ The Tribunal found that the Respondent’s objection decision was improper in law due to failing to issue a decision within the statutory time frame.

Parshva Mombasa Ltd v Commissioner of Customs and Border Control (Tax Appeal 195 of 2022) [2023] KETAT 284 (KLR) (19 May 2023) (Judgment)

✦ The Tribunal dismissed the appeal, finding that the Appellant withdrew the appeal on April 20, 2022, and the Tribunal became functus ocio.

Mulama v Kenya Revenue Authority (Appeal 301 of 2022) [2023] KETAT 306 (KLR) (Civ) (12 May 2023) (Judgment)

✦ The Tribunal found the Respondent’s invalidation decision proper in law and the Appellant’s notice of objection failed to comply with the provisions of section 51 (3) (c) of the Tax Procedures Act, thus the Respondent was justified in invalidating the objection notice. The second issue is moot.

Jitihada Furniture Centre Ltd v Commissioner of Domestic Taxes (Appeal 274 of 2022) [2023] KETAT 261 (KLR) (12 May 2023) (Judgment)

✦ The Appeal is invalid due to being filed out of time.

Scandinavian Solar Systems Ltd v Commissioner of Customs & Border Control (Appeal 249 of 2021) [2023] KETAT 303 (KLR) (Civ) (12 May 2023) (Judgment)

✦ The Tribunal finds that the Respondent erred in law and in fact in reclassifying the Appellant’s water heaters from HS code 8419.19.00 to HS code 8516.10.00 retrospectively.

Climacento Green Tech Limited v Commissioner of Customs & Border Control (Appeal 135 of 2022) [2023] KETAT 258 (KLR) (Civ) (12 May 2023) (Judgment)

✦ The Tribunal determined that the solar water heaters imported by the Appellant are not dual system heaters.

Shriji Stationers Limited v Commissioner of Customs & Border Control (Appeal 198 of 2022) [2023] KETAT 252 (KLR) (12 May 2023) (Judgment)

✦ The Appeal is competent and the demand is lawful and justifiable.

Jojean Properties Limited v Commissioner of Domestic Taxes (Appeal 550 of 2021) [2023] KETAT 267 (KLR) (Civ) (12 May 2023) (Judgment)

✦ The Tribunal found that the Appellant was a validly registered taxpayer for the subject VAT tax obligation and that the Respondent's registration of the Appellant for VAT obligation was proper and in accordance with the law.

Unity Homes Limited v Commissioner of Customs & Border Control (Appeal 404 of 2022) [2023] KETAT 266 (KLR) (12 May 2023) (Judgment)

✦ The Tribunal found that the Respondent did not err in re-classifying the Appellant’s imported solar water heaters under HS Code 8516.10.00.