Tax Appeals Tribunal judgments

Sunpower International Limited v Commissioner of Customs and Border Control (Appeal 179 of 2022) [2023] KETAT 301 (KLR) (12 May 2023) (Judgment)

✦ The Tribunal held that the solar water heaters should be classified under HS Code 8516.10.00, as they are electric instantaneous or storage water heaters.

[2023] KETAT 301 (KLR) Tax Appeals Tribunal 12 May 2023

Chloride Exide Limited v Commissioner of Customs & Border Control (Appeal 369 of 2021) [2023] KETAT 345 (KLR) (12 May 2023) (Judgment)

✦ The Tribunal determined that the Appellant’s SWHs should be classified under HS Code 8419.19.00, as they are storage water heaters, not dual water heaters.

[2023] KETAT 345 (KLR) Tax Appeals Tribunal 12 May 2023

Suntech Power Limited v Commissioner of Customs & Border Control (Tax Appeal 143 of 2022) [2023] KETAT 300 (KLR) (12 May 2023) (Judgment)

✦ The Tribunal upheld the Respondent's decision to reclassify the Appellant's SWHs under HS Code 8516.10.00 and imposed VAT.

[2023] KETAT 300 (KLR) Tax Appeals Tribunal 12 May 2023

Namah Enterprises Limited v Commissioner of Domestic Taxes (Appeal 922 of 2022) [2023] KETAT 270 (KLR) (Civ) (12 May 2023) (Judgment)

✦ The Tribunal found that the Appellant’s position that the solar water heaters should be classifiable under HS code 8419 is correct.

[2023] KETAT 270 (KLR) Tax Appeals Tribunal 12 May 2023

Nakuru Cosmetics Centre Limited v Commisioner Domestic Taxes (Appeal 549 of 2021) [2023] KETAT 268 (KLR) (Commercial and Tax) (12 May 2023) (Judgment)

✦ The Tribunal finds that the appellant’s objection was not validly lodged due to the failure to supply required documents and explains that the burden of proof lay with the appellant.

[2023] KETAT 268 (KLR) Tax Appeals Tribunal 12 May 2023

Francline Enterprises v Commissioner of Domestic Taxes (Appeal 73 of 2022) [2023] KETAT 253 (KLR) (12 May 2023) (Judgment)

✦ The Appeal is dismissed, and the Respondent's objection decision is upheld.

[2023] KETAT 253 (KLR) Tax Appeals Tribunal 12 May 2023

Ison Technologies Kenya Limited v Commissioner of Domestic Taxes (Appeal 117 of 2022) [2023] KETAT 299 (KLR) (Commercial and Tax) (12 May 2023) (Judgment)

✦ The Appeal is merited, and the Objection decision is set aside.

[2023] KETAT 299 (KLR) Tax Appeals Tribunal 12 May 2023

Davis & Shirtliff Limited v Commissioner of Customs & Border Control (Appeal 368 of 2021) [2023] KETAT 263 (KLR) (Commercial and Tax) (12 May 2023) (Judgment)

✦ The Tribunal determined that the Appellant’s SWHs should be classified under HS Code 8419.19.00, not HS Code 8516.10.00.

[2023] KETAT 263 (KLR) Tax Appeals Tribunal 12 May 2023

ORB Energy Private Limited v Commissioner of Domestic Taxes (Appeal 101 of 2022) [2023] KETAT 255 (KLR) (Commercial and Tax) (12 May 2023) (Judgment)

✦ The Tribunal held that the Appellant's solar water heaters should be classified under HS code 8419:19:00, not 8516:10:00, as they are not dual systems.

[2023] KETAT 255 (KLR) Tax Appeals Tribunal 12 May 2023

Fivespot Kenya Limted v Commissioner of Domestic Taxes (Appeal 760 of 2021) [2023] KETAT 269 (KLR) (12 May 2023) (Judgment)

✦ The Tribunal dismissed the appeal, finding that the Respondent did not err in charging VAT on the Appellant's services.

[2023] KETAT 269 (KLR) Tax Appeals Tribunal 12 May 2023

Astron Enterprises Limited v Commissioner of Customs & Border Control (Appeal 191 of 2022) [2023] KETAT 304 (KLR) (12 May 2023) (Judgment)

✦ The Appellant’s appeal is not competent and is not properly before the Tribunal.

[2023] KETAT 304 (KLR) Tax Appeals Tribunal 12 May 2023

Fortec Hardware & Accessories Limited v Commissioner of Investigations & Enforcement (Appeal 439 of 2021) [2023] KETAT 219 (KLR) (Civ) (5 May 2023) (Judgment)

✦ The Appeal is dismissed, and the assessment and demand are enforced.

[2023] KETAT 219 (KLR) Tax Appeals Tribunal 5 May 2023

Mobi Link Limited v Commissioner of Domestic Taxes (Appeal 149 of 2023) [2023] KETAT 215 (KLR) (Civ) (5 May 2023) (Ruling)

✦ The appeal is dismissed as the application lacks merit and the appellant failed to appropriately prosecute its application.

[2023] KETAT 215 (KLR) Tax Appeals Tribunal 5 May 2023

Kipeto Energy PLC v Commissioner of Domestic Taxes (Appeal 233 of 2022) [2023] KETAT 214 (KLR) (Civ) (5 May 2023) (Judgment)

✦ The Tribunal finds that the Respondent should have instituted criminal proceedings against the Appellant for failing to withhold VAT, not imposing WHT on services.

[2023] KETAT 214 (KLR) Tax Appeals Tribunal 5 May 2023

Johnwin Investment Limited v Commissioner of Customs & Border Control (Appeal 277 of 2022) [2023] KETAT 218 (KLR) (5 May 2023) (Judgment)

✦ The Tribunal found the assessment justifiable and upheld the demand notice.

[2023] KETAT 218 (KLR) Tax Appeals Tribunal 5 May 2023

Jurgen Construction Co Limited v Commissioner of Domestic Taxes (Miscellaneous Application 269 of 2022) [2023] KETAT 221 (KLR) (5 May 2023) (Ruling)

✦ The application is dismissed as the Applicant has not satisfied the principles set out in the case of Nicholas Kiptoo Arap Korir Salat V Independent Electoral and Boundaries Commission & 7 Others [2014] Eklr. 22.

[2023] KETAT 221 (KLR) Tax Appeals Tribunal 5 May 2023

Goldtex Enterprises Limited v Commissioner of Customs & Border Control (Appeal 190 of 2022) [2023] KETAT 212 (KLR) (5 May 2023) (Judgment)

✦ The appeal is incompetent and unsustainable in law, and the appeal is struck out.

[2023] KETAT 212 (KLR) Tax Appeals Tribunal 5 May 2023

Regnol Oil Kenya Limited v Commissioner of Domestic Taxes (Miscellaneous Application E021 of 2023) [2023] KETAT 209 (KLR) (5 May 2023) (Ruling)

✦ The Tribunal dismisses the application for extension of time to appeal out of time.

[2023] KETAT 209 (KLR) Tax Appeals Tribunal 5 May 2023

Vibe Nairobi Limited v Commissioner of Domestic Taxes (Miscellaneous Application 266 of 2022) [2023] KETAT 222 (KLR) (Commercial and Tax) (5 May 2023) (Ruling)

✦ The application is dismissed as devoid of any merit

[2023] KETAT 222 (KLR) Tax Appeals Tribunal 5 May 2023

Netasam Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application 36 of 2023) [2023] KETAT 220 (KLR) (5 May 2023) (Ruling)

✦ The application for extension of time is dismissed.

[2023] KETAT 220 (KLR) Tax Appeals Tribunal 5 May 2023

Mart v Commissioner of Customs & Border Control (Appeal 193 of 2022) [2023] KETAT 213 (KLR) (5 May 2023) (Judgment)

✦ The Appeal is incompetent and unsustainable in law.

[2023] KETAT 213 (KLR) Tax Appeals Tribunal 5 May 2023

Deep Creek Enterpries Limited v Commissioner of Domestic Taxes (Tax Appeal 280 of 2020) [2023] KETAT 216 (KLR) (5 May 2023) (Ruling)

✦ The appeal is reinstated and the matter is fixed for Mention on the May 18, 2023.

[2023] KETAT 216 (KLR) Tax Appeals Tribunal 5 May 2023

Yago Electrical & Refrigeration Service Limited v Commissioner of Domestic Taxes (Appeal 251 of 2022) [2023] KETAT 217 (KLR) (Civ) (5 May 2023) (Ruling)

✦ The Tribunal finds the agency notices premature and in breach of the Tax Procedures Act, and allows the application to lift the agency notices.

[2023] KETAT 217 (KLR) Tax Appeals Tribunal 5 May 2023

Gitari Wholesalers Limited v Commissioner of Domestic Taxes (Miscellaneous Application E069 of 2023) [2023] KETAT 223 (KLR) (Civ) (5 May 2023) (Ruling)

✦ The application is dismissed as it lacks merit and the appeal is a nullity

[2023] KETAT 223 (KLR) Tax Appeals Tribunal 5 May 2023

Dallais Construction Limited v Commissioner of Domestic Taxes (Miscellaneous Application 265 of 2022) [2023] KETAT 210 (KLR) (Civ) (5 May 2023) (Ruling)

✦ The Tribunal allowed the application and granted leave for the Applicant to file its appeal documents out of time.

[2023] KETAT 210 (KLR) Tax Appeals Tribunal 5 May 2023

Kenyan case law