Kenyan case law

Sea Tech Limited v Commissioner of Domestic Taxes (Appeal 353 of 2021) [2022] KETAT 1195 (KLR) (9 September 2022) (Judgment)

Has Construction Ltd v Commissioner of Domestic Taxes (Appeal 290 of 2021) [2022] KETAT 1162 (KLR) (9 September 2022) (Judgment)

✦ The Appeal is dismissed, and the Respondent’s Objection Decision is upheld.

Charley Automobile Limited v Commissioner of Domestic Taxes (Appeal 499 of 2021) [2022] KETAT 1119 (KLR) (9 September 2022) (Judgment)

V Nekey Supplies Limited v Commissioner Investigations & Enforcement (Appeal 663 of 2021) [2022] KETAT 1104 (KLR) (9 September 2022) (Judgment)

✦ The Tribunal found that the objection decision was issued within the statutory timeline and that the tax assessment for the tax year 2015 was not issued beyond the statutory time limit.

Charley Automobile Limited v Commissioner of Domestic Taxes (Appeal 499 of 2021) [2022] KETAT 1130 (KLR) (9 September 2022) (Judgment)

✦ The Appeal is merited, and the Tribunal sets aside the Objection Decision and the Assessment.

Obama Enterprises Limited v Commissioner for Domestic Taxes (Tax Appeal 667 of 2021) [2022] KETAT 1141 (KLR) (9 September 2022) (Judgment)

✦ The notice of objection was not valid as it was lodged outside the statutory timelines.

Mahan Limited v Commissioner of Domestic Taxes (Appeal 487 of 2021) [2022] KETAT 1152 (KLR) (9 September 2022) (Judgment)

✦ The Appeal is allowed, the Respondent’s confirmation of tax assessment is set aside, and each party bears its own costs.

Seletrack Consultant Limited v Commission of Investigation and Enforcement (Tax Appeal 306 of 2021) [2022] KETAT 1097 (KLR) (5 August 2022) (Judgment)

Seletrack Consultant Limited v Commissioner of Investigation & Enforcement (Tax Appeal 306 of 2021) [2022] KETAT 1145 (KLR) (5 August 2022) (Judgment)

✦ The Appeal is invalid.

Broadlink General Merchants Limited v Commissioner of Domestic Taxes (Appeal 700 of 2021) [2022] KETAT 1134 (KLR) (5 August 2022) (Judgment)

✦ The Tribunal found the notice of objection invalid due to the lack of relevant documents and the unclear grounds of objection.

Misoft Limited v Commissioner of Domestic Taxes (Tax Appeal 233 of 2021) [2022] KETAT 1174 (KLR) (5 August 2022) (Judgment)

✦ The Appeal is invalid and struck out.

Kim Fay Africa Limited v Commissioner Customs & Border Control (Appeal 714 of 2021) [2022] KETAT 1198 (KLR) (5 August 2022) (Judgment)

✦ The Tribunal upheld the Respondent's decision to reclassify the Appellant's cellulose sponge sheets from HS Code 3921.14.10 to 4818.90.00.

Swyfcon Engineering Limited v Commissioner for Investigation & Enforcement (Tax Appeal 312 of 2021) [2022] KETAT 1156 (KLR) (5 August 2022) (Judgment)

✦ The appeal is invalid due to the Appellant's failure to pay the undisputed taxes or enter into an arrangement to do so.

Riana Infotech Limited v Commissioner of Domestic Taxes (Miscellaneous Application 135 of 2022) [2022] KETAT 1139 (KLR) (Appeals) (29 July 2022) (Ruling)

✦ The application for extension of time is dismissed

Mathu v Commissioner of Domestic Taxes (Miscellaneous Application 69 of 2022) [2022] KETAT 1129 (KLR) (29 July 2022) (Ruling)

✦ The application is merited and the Tribunal allows it.

Sawe v Commissioner of Domestic Taxes (Miscellaneous Application 172 of 2021) [2022] KETAT 1185 (KLR) (19 April 2022) (Ruling)

✦ The Tribunal dismissed the application as it found that the Applicant did not have a reasonable cause for the delay and did not have an arguable appeal.

Aquavita Kenya Limited v Commissioner of Domestic Taxes (Appeal 292 of 2021) [2022] KETAT 1181 (KLR) (19 April 2022) (Judgment)

✦ The Tribunal held that the preference shares issued by the Appellant to Aquavita UK constituted equity rather than debt from a legal perspective under the Companies Act, 2015, and thus the Respondent erred in assessing WHT on deemed interest and deemed dividends.

Sawa Sawa Company Limited v Commissioner for Domestic Taxes (Appeal 107 of 2022) [2022] KETAT 1183 (KLR) (19 April 2022) (Ruling)

✦ The Tribunal granted a conditional stay of execution for the payment of the disputed taxes and ordered the Applicant to provide security for the payment.

Zikto Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application 187 of 2021) [2022] KETAT 1190 (KLR) (19 April 2022) (Ruling)

✦ The Tribunal grants the extension of time to file an appeal out of time.

Gamaag Agencies v Commissioner of Domestic Taxes (Miscellaneous Application 20 of 2022) [2022] KETAT 1114 (KLR) (19 April 2022) (Ruling)

✦ The Tribunal grants the Applicant leave to file an appeal out of time and sets a 14-day deadline for filing the Notice of Appeal, Memorandum of Appeal, Statement of Facts, and tax decision.

Techno Relief Services Limited v Commissioner for Domestic Taxes (Tax Appeal 285 of 2021) [2022] KETAT 1168 (KLR) (Appeals) (19 April 2022) (Judgment)

✦ The Tribunal found that the Respondent did not err in disallowing the input VAT claim as the Appellant did not hold the correct documentation.

Chatur Properties Limited v Commissioner of Investigation & Enforcement (Tax Appeal 157 of 2021) [2022] KETAT 1107 (KLR) (19 April 2022) (Judgment)

✦ The Tribunal found that the Respondent did not err in its Objection Decision as it made appropriate adjustments to the non-revenue items provided by the Appellant.

Gemini Properties Limited v Commissioner of Investigation & Enforcement (Tax Appeal 156 of 2021) [2022] KETAT 1111 (KLR) (19 April 2022) (Judgment)

Master Enterprises Ltd v Commissioner of Domestic Taxes (Appeal 265 of 2021) [2022] KETAT 1132 (KLR) (14 April 2022) (Judgment)

Master Enterprises Ltd v Commissioner of Domestic Taxes (Appeal 265 of 2021) [2022] KETAT 1124 (KLR) (14 April 2022) (Judgment)

✦ The Appellant’s Notice of Objection dated 3rd December 2020 is valid.