Kenyan case law
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Chegero v Commissioner of Domestic Taxes (Tribunal Appeal 866 of 2021) [2023] KETAT 93 (KLR) (17 March 2023) (Judgment)
✦ The Appeal is partially allowed, and the Appellant's tax liability for the years 2015 and 2016 is computed on the taxable income of Kshs 1,795,785.00 and Kshs 688,930.00, respectively.
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Angelica Medical Supplies Limited v Commissioner of Customs & Border Control (Appeal 258 of 2021) [2023] KETAT 135 (KLR) (17 March 2023) (Judgment)
✦ The correct tari classification for the dialyzer imported by the Appellant is 8421.29.00.
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Cementers Limited v Commissioner of Domestic Taxes (Tribunal Appeal 715 of 2021) [2023] KETAT 96 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal upholds the Respondent's assessment and the validity of the Appellant's objection notice.
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Switchgear Limited v Commissioner of Customs & Border Control (Appeal 637 of 2021) [2023] KETAT 129 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Appeal is allowed, the Respondent’s review decisions are set aside
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Market View Chemists Limited v Commissioner of Domestic Taxes (Appeal 290 of 2020) [2023] KETAT 136 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Appeal is allowed, the objection decision is set aside, and each party bears its own costs.
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Wananchi Group (K) Limited v Commissioner of Customs & Border Control (Tribunal Appeal 210 of 2022) [2023] KETAT 125 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal finds that the Appellant did not provide sufficient evidence to demonstrate that the imported goods were refurbished. The Tribunal also finds that the Respondent did not err in law and in fact by uplifting the prices of imported modems and STBS.
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Equity Insurance Agency Limited v Commissioner of Domestic Taxes (Appeal 628 of 2021) [2023] KETAT 154 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal held that the override commissions earned by the Appellant from insurance companies are not chargeable to excise duty as they fall under the definition of 'other fees' in the First Schedule to the EDA, which does not include insurance premium or related commissions.
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Aburo General Contractors Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 824 of 2020) [2023] KETAT 94 (KLR) (17 March 2023) (Judgment)
✦ The Respondent’s Objection Decision was not time-barred as it was issued within the statutory timeline. The Appellant failed to prove that the Respondent erred in confirming its Additional Assessment for Income Tax and VAT.
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Kensionery Marketing and System Limited v Commissioner of Investigatios & Enforcement (Appeal 643 of 2021) [2023] KETAT 153 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal held that the assessment by the Respondent was proper in law and that the objection decision was valid.
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Google Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 476 of 2020) [2023] KETAT 118 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal finds that the Appellant's appeal is premature and invalid due to the absence of a tax decision to be responded to.
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Imperial Managed Solutions East Africa Limited v Comissioner of Customs & Border Control (Appeal 294 of 2021) [2023] KETAT 137 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal found that the Respondent's decision to request samples 36 days after the application for review was 6 days late and thus not in compliance with the statutory timeline.
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Animix Limited v Commissioner of Customs & Border Control (Tribunal Appeal 516 of 2021) [2023] KETAT 113 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal held that the Respondent did not err in classifying the Appellant’s imported Yeast Culture under HS Code 2102.10.00.
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Suntory Beverage and Food Kenya Limited v Commissioner Customs & Border Control (Appeal 832 of 2021) [2023] KETAT 156 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal held that the Appellant’s product should be classified under HS code 2106.90.20, as it is a preparation of a kind used in manufacturing of beverages and meets the approved fruit concentrate standards.
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Frontier Engineering Limited v Commissioner of Domestic Taxes (Tribunal Appeal 45 of 2022) [2023] KETAT 128 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal found that the Respondent erred in law and in fact by issuing VAT assessments for the period January 2015 to May 2016 which periods are outside the statutory timelines of 5 years provided by the law.
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City Gas East Africa Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 411 of 2021) [2023] KETAT 119 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal upheld the assessments and held that the Respondent did not err in law.
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Equity Bank Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 314 of 2021) [2023] KETAT 121 (KLR) (17 March 2023) (Judgment)
✦ The Appellant’s fees earned from providing money transfer services were not exempt from VAT.
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Kimu Investment Ltd v Commissioner of Domestic Taxes (Tribunal Appeal 26 of 2022) [2023] KETAT 123 (KLR) (17 March 2023) (Judgment)
✦ The Appeal is partially allowed, the Respondent's Objection Decision is set aside, and the matter is referred back to the Commissioner for appropriate action within 30 days.
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Odhiambo v Commissioner of Domestic Taxes (Tribunal Appeal 609 of 2021) [2023] KETAT 110 (KLR) (17 March 2023) (Judgment)
✦ The Respondent's decision to confirm the assessment was justified.
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ICEA Lion Life Assurance Ltd v Commissioner of Domestic Taxes (Tax Appeal 463 of 2022) [2023] KETAT 142 (KLR) (17 March 2023) (Judgment)
✦ The Appellant's legitimate expectation was thwarted by the Respondent's decision to deny the refund of taxes paid in error.
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Sera Steel Limited (Formerly Palak International Limited) v Commissioner of Domestic Taxes (Tribunal Appeal 42 of 2022) [2023] KETAT 124 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal found that the Appellant failed to discharge its burden of proof and thus the Respondent was justified in issuing the objection decision.
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London Distillers (K) Limited v Commissioner of Investigations & Enforcement (Appeal 459 of 2022) [2023] KETAT 141 (KLR) (17 March 2023) (Judgment)
✦ The Appeal is invalid because the Appellant has not paid tax not in dispute.
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Dac Aviation EA Limited v Commissioner of Legal Services & Board Co-Ordination (Appeal 481 of 2021) [2023] KETAT 144 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Appeal is valid. The Appellant did not appeal against all taxes in dispute. The Respondent’s tax assessment of Kshs 160,594,866.00 in regard to unsupported journal entries is set aside. The tax assessment of Kshs 26,811,429.03 for bad debts written off is valid and lawful. The Respondent did not err in assessing tax on reserves meant for aircrafts.
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Keroche Breweries Limited v Commisioner of Domestic Taxes (Tribunal Appeal 488 of 2021) [2023] KETAT 115 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal found that the Respondent was justified in its demand for additional Domestic Excise Duty and VAT on the Appellant's Vienna Ice Vodka Ready to Drink product based on the laboratory test results.
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Rabdiya Construction Company v Commissioner of Domestic Taxes (Appeal 365 of 2022) [2023] KETAT 140 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal finds that the Appellant's objection was not allowed by operation of any law and the Respondent's assessments were in contravention of the provisions of Section 29(5) of the TPA.
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Good Earth (Group) Limited v Commissioner of Domestic Taxes (Appeal 168 of 2022) [2023] KETAT 133 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal found that the respondent was justified in disallowing the appellant’s claimed invoices and raising taxes amounting to Kshs 4,934,818.00.