Kenyan case law
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Mugala Engineering & Construction Limited v Commissioner of Domestic Taxes (Tribunal Appeal 803 of 2021) [2023] KETAT 104 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal found that the Appellant did not earn income from the contract and therefore could not be charged tax on it.
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Excel Chemicals Limited v Commissioner of Domestic Taxes (Appeal 533 of 2022) [2023] KETAT 145 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal allowed the appeal and set aside the objection decision, concluding that the High Court had stayed the implementation of Legal Notice No 217 of 2021.
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Thmk Enterprises Ltd v Commisioner Of Domsetic Taxes (Appeal 745 of 2021) [2023] KETAT 155 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal finds that the Appellant's business was partly carried out in Kenya, and the gains or profits from its consultancy services in Uganda are deemed to have accrued in or been derived from Kenya, making the income liable to tax.
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Sawa Sawa Company Limited v Commissioner of Domestic Taxes (Appeal 107 of 2022) [2023] KETAT 132 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal cannot issue any orders in respect of any tax based on the objection decision dated 9th August 2021, as the parties did not attach a copy of the decision and the issue was not addressed in the main appeal.
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Hijaz Technologies Limited v Commissioner of Legal Services & Board Coordination (Tribunal Appeal 324 of 2022) [2023] KETAT 116 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal found that the Respondent’s Rejection Notices for Amended Return were not in contravention of the law.
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Bidcoro Africa Limited v Commissioner of Customs & Border Control (Tribunal Appeal 596 of 2021) [2023] KETAT 111 (KLR) (Civ) (17 March 2023) (Judgment)
✦ The Tribunal held that the Appellant’s products are classifiable under EAC/CET HS code 2106:90:20, as they are industrial products manufactured from concentrated juices.
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Bidcoro Africa Limited v Commissioner of Customs & Border Control (Tribunal Appeal 689 of 2021) [2023] KETAT 109 (KLR) (17 March 2023) (Judgment)
✦ The Tribunal held that the Appellant’s products are correctly classified under HS Code 2106:90:20, and the Respondent’s classification under HS Code 2009:89:00 was incorrect.
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Vectus Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 275 of 2022) [2023] KETAT 89 (KLR) (10 March 2023) (Ruling)
✦ The Tribunal granted the application, allowing the appeal to be filed out of time.
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Gulf Energy Limited v Commissioner of Legal Services & Board Coordination (Appeal 839 of 2022) [2023] KETAT 158 (KLR) (Civ) (10 March 2023) (Judgment)
✦ The Tribunal found the Respondent’s amended objection decision improper in law.
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Highlands Drinks Limited v Commissioner of Customs & Boarder Control (Tribunal Appeal 1392 of 2022) [2023] KETAT 90 (KLR) (Commercial and Tax) (10 March 2023) (Ruling)
✦ The Tribunal finds merit in the application and allows the Applicant to furnish an acceptable security pending the hearing and determination of the appeal.
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Lamrinet Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1373 of 2022) [2023] KETAT 159 (KLR) (Civ) (10 March 2023) (Ruling)
✦ The Tribunal dismissed the application for extension of time and struck out the appeal.
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Nanku Company (Kenya) Limited v Commissioner of Domestic Taxes (Appeal 205 of 2020) [2023] KETAT 134 (KLR) (10 March 2023) (Judgment)
✦ The Appeal is incompetent and unsustainable in law.
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El -Amigos Enterprises Limited v Commissioner of Investigations & Enforcement (Appeal 620 of 2021) [2023] KETAT 152 (KLR) (10 March 2023) (Judgment)
✦ The Appellant’s appeal is incompetent and defective for offending the principle of exhaustion.
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Look Media Limited v Commisioner of Domestic Taxes (Appeal 433 of 2022) [2023] KETAT 131 (KLR) (Civ) (10 March 2023) (Ruling)
✦ The tribunal grants the appellant leave to file the additional documents and extensions of time
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Monwalk Investment Limited v Commissioner Of Investigations & Enforcement (Tax Appeal 813 of 2021) [2023] KETAT 174 (KLR) (10 March 2023) (Judgment)
✦ The appeal is proper before the Tribunal.
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Brema Construction Limited v Commissioner of Domestic Taxes (Miscellaneous Application 298 of 2022) [2023] KETAT 162 (KLR) (10 March 2023) (Ruling)
✦ The Tribunal dismissed the application for extension of time to appeal.
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Jin Le Enterprises Co Limited v Commissioner Domestic Taxes (Appeal 1476 of 2022) [2023] KETAT 160 (KLR) (10 March 2023) (Ruling)
✦ The Tribunal grants the application for extension of time to file an appeal out of time.
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Kanyari & Kotut t/a Ruoro Kotut & Company v Commissioner of Domestic Taxes (Appeal 575 of 2021) [2023] KETAT 148 (KLR) (Civ) (10 March 2023) (Judgment)
✦ The Appeal is allowed, and the Respondent's objection decision is set aside.
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East Africa Re-Insurance Co Ltd v Commissioner of Domestic Taxes (Appeal 529 of 2021) [2023] KETAT 150 (KLR) (Civ) (10 March 2023) (Judgment)
✦ The Tribunal determined that the Respondent did not err in subjecting the amount transferred from the life fund for the benefit of shareholders to tax. The Appellant correctly accounted for tax by charging tax on the total of the amount of surplus recommended by the Actuary, plus 30% of management expenses.
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Mukuha & 4 others v Commissioner Legal Services & Board Coordination (Appeal 933 of 2022) [2023] KETAT 157 (KLR) (Civ) (10 March 2023) (Ruling)
✦ The Tribunal grants the Applicant leave to file a Notice of Appeal as the 5th Appellant and enjoins the Applicant to file an Amended Notice of Appeal and Supplementary Statement of Facts within 14 days.
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Kellico Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1371 of 2022) [2023] KETAT 91 (KLR) (10 March 2023) (Ruling)
✦ The Tribunal grants the application for extension of time to file an appeal and stays the execution of Agency Notices
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Jofro Investment Limited v Commissioner of Domestic Taxes (Miscellaneous Application 296 of 2022) [2023] KETAT 161 (KLR) (10 March 2023) (Ruling)
✦ The application is dismissed as the applicant has been indolent and has not provided a reasonable cause for its delay.
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Zarnash Investments Limited v Commissioner of Legal Services & Board Co-ordination (Miscellaneous Application E002 of 2023) [2023] KETAT 88 (KLR) (Civ) (10 March 2023) (Ruling)
✦ The Tribunal dismissed the application for the extension of time and made no orders as to costs.
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Total E&P International K3 Limited v Commissioner of Domestic Taxes (Tax Appeal 397 of 2021) [2023] KETAT 98 (KLR) (10 February 2023) (Judgment)
✦ The head office recharges are not management fees and are subject to WHT
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Kiri Consult Limited v Commissioner of Legal Services & Board Coordination (Tribunal Appeal 34 of 2022) [2023] KETAT 146 (KLR) (Civ) (10 February 2023) (Judgment)
✦ The Tribunal holds that the appellant was not included in the initial exemption bracket and that the respondent was right in declining to issue an exemption certificate to the appellant.