Kenyan case law
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Logistics & Energy Africa Limited v Commissioner of Domestic Taxes (Miscellaneous Application 257 of 2022) [2023] KETAT 211 (KLR) (Commercial and Tax) (5 May 2023) (Ruling)
✦ The application is dismissed
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Owuor v Commissioner of Domestic Taxes (Appeal 1372 of 2022) [2023] KETAT 239 (KLR) (31 March 2023) (Ruling)
✦ The application for extension of time to file an appeal out of time is dismissed, and the appeal is struck out.
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Doshi & Co (Hardware) Limited v Commissioner of Customs & Border Control (Tax Appeal 169 of 2019) [2023] KETAT 244 (KLR) (31 March 2023) (Ruling)
✦ The appeal is reinstated and the matter is fixed for further pre-trial directions and hearing.
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Abyssinia Iron and Steel Limited v Commissioner of Customs & Border Control (Appeal 457 of 2022) [2023] KETAT 238 (KLR) (Commercial and Tax) (31 March 2023) (Ruling)
✦ The tribunal grants the appellant's application to file a supplementary statement of facts with additional documents
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Hussein Aluminium Glass Hardware v Commissioner of Domestic Taxes (Miscellaneous Application 205 of 2022) [2023] KETAT 245 (KLR) (Civ) (31 March 2023) (Ruling)
✦ The application has merit and the Tribunal grants leave to file an appeal out of time.
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East African Cables PLC v Kenya Revenue Authority (Miscellaneous Application 26 of 2023) [2023] KETAT 247 (KLR) (Commercial & Admiralty) (31 March 2023) (Ruling)
✦ The tribunal grants the application and allows the applicant to file an appeal out of time within 15 days of the ruling.
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Suluhisho Africa Limited v Commissioner of Domestic Taxes (Miscellaneous Application E007 of 2023) [2023] KETAT 242 (KLR) (31 March 2023) (Ruling)
✦ The Tribunal grants the application for extension of time to file an appeal and other relief.
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Powerex Trading Company Limited v Commissioner of Investigations & Enforcement (Appeal 56 of 2019) [2023] KETAT 237 (KLR) (31 March 2023) (Ruling)
✦ The Tribunal's judgment was reviewed and the second matter (corporation tax) was deconsolidated for hearing and determination.
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Boniface v Commissioner of Domestic Taxes (Miscellaneous Application 27 of 2022) [2023] KETAT 240 (KLR) (31 March 2023) (Ruling)
✦ The Tribunal grants the Applicant leave to file an appeal out of time and orders the Respondent to lift the agency notice against the Applicant's bank account.
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Priyann Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application 8 of 2023) [2023] KETAT 246 (KLR) (Civ) (31 March 2023) (Ruling)
✦ The Tribunal grants the applicant leave to file an appeal out of time and orders the filing of the appeal documents within 15 and 30 days respectively.
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Valli v Commissioner of Domestic Taxes (Tribunal Appeal 852 of 2022) [2023] KETAT 241 (KLR) (Civ) (31 March 2023) (Ruling)
✦ The Tribunal dismissed the appeal application as inordinately filed and lacking in merit.
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Ogango v Commissioner of Domestic Taxes (Miscellaneous Application 133 of 2023) [2023] KETAT 243 (KLR) (Commercial and Tax) (31 March 2023) (Ruling)
✦ The tribunal finds the application partially merited and orders the agency notice dated August 1, 2022 to be lifted, and the appeal to be struck out.
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Bidcoro Africa Limited v Commissioner of Customs & Border Control (Appeal 595 of 2021) [2023] KETAT 151 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal held that the product is an industrial product manufactured from concentrated blackcurrant juice and other ingredients, and thus should be classified under Heading 2106.
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Renova Limited v Commisioner of Domestic Taxes (Tribunal Appeal 820 of 2021) [2023] KETAT 95 (KLR) (Commercial and Tax) (17 March 2023) (Judgment)
✦ The Tribunal found that the Respondent was within its right to assume that it had discharged its burden of proof, and that the Respondent's conduct was arbitrary, unreasonable, and capricious.
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China Huaxi Enterprises Limited v Commissioner of Domestic Taxes (Tribunal Appeal 582 of 2021) [2023] KETAT 112 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal finds the Respondent's Objection Decision justified.
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Asea Brown Boveri (ABB) Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 854 of 2021) [2023] KETAT 92 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal finds that the Respondent erred in raising the default assessments for the period 2014-2015, as they were issued outside the 5-year period allowed by law.
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Bluejay Limited v Commissioner of Domestic Taxes (Tribunal Appeal 255 of 2022) [2023] KETAT 126 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal held that the assessment was improper and unlawful due to illegalities and the DST (Digital Service Tax) is not applicable to resident persons like Bluejay Limited.
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Parshva Limited v Commissioner of Customs & Border Control (Tribunal Appeal 199 of 2022) [2023] KETAT 127 (KLR) (17 March 2023) (Judgment)
✦ The Appeal is invalid due to lack of an appealable decision.
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Josymu Hardware Limited v Commissioner of Domestic Taxes (Appeal 343 of 2021) [2023] KETAT 139 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal found that the Respondent considered the documents submitted by the Appellant to support its objections but found them to be inadequate.
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Vimerc Limited v Commissioner of Domestic Taxes (Tribunal Appeal 432 of 2022) [2023] KETAT 120 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Appeal is not meritorious and the Tribunal dismisses the Appeal.
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Shah & 2 others v Commissioner of Domestic Taxes (Tribunal Appeal 587 of 2021) [2023] KETAT 114 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal dismissed the appeal and confirmed the assessment of CGT.
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Bahari Dhow Limited v Commissioner of Domestic Taxes (Tribunal Appeal 41 of 2022) [2023] KETAT 97 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal found that the Respondent did not err in subjecting the payments to Mr. Farras to PAYE and in charging Withholding tax on booking commissions to Bookings.com.
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Towertech Africa Limited v Commissioner of Customs & Border Control (Tribunal Appeal 309 of 2022) [2023] KETAT 117 (KLR) (17 March 2023) (Judgment)
✦ The Appeal be and is hereby dismissed
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Mount Kenya Mechanical Works Ltd v Commissioner of Domestic Taxes (Tribunal Appeal 270 of 2021) [2023] KETAT 122 (KLR) (17 March 2023) (Judgment)
✦ The Appeal is allowed, the confirmation notice is set aside, and the matter is referred back to the Commissioner for re-calculation of the Appellant's tax liabilities based on the amended self-assessment return.
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Rongai Furniture Centre Limited v Commissioner of Domestic Taxes (Appeal 329 of 2020) [2023] KETAT 138 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal upheld the Respondent's assessment of default tax and corporation tax, but found the assessment of VAT to be invalid.