Kenyan case law

Southern Cross Safaris (MSA) Limited v Commissioner of Investigations & Enforcement (Tax Appeal 638 of 2021) [2022] KETAT 1150 (KLR) (14 April 2022) (Judgment)

Shatel Communications Limited v Commissioner of Domestic Taxes (Appeal 613 of 2021) [2022] KETAT 1143 (KLR) (14 April 2022) (Ruling)

✦ The Tribunal grants a conditional stay of any enforcement measures undertaken on the part of the Respondent.

Siya Industries Limited v Commissioner of Customs and Border Control (Tax Appeal 207 of 2021) [2022] KETAT 1165 (KLR) (14 April 2022) (Judgment)

✦ The Tribunal held that the goods were correctly classified under HS Code 7606.91.00 and that the Appellant failed to prove the goods had been wrongly re-classified.

Kinyua v Commissioner of Domestic Taxes (Appeal 138 of 2021) [2022] KETAT 1188 (KLR) (14 April 2022) (Judgment)

✦ The Tribunal referred the matter back to the Commissioner for reconsideration.

Airtel Networks Kenya Limited v Commissioner of Domestic Taxes (Appeal 221 of 2021) [2022] KETAT 1178 (KLR) (14 April 2022) (Judgment)

✦ The Appeal is allowed, and the Respondent’s assessments are set aside.

Appletech Agencies. v Commissioner of Domestic Taxes (Miscellaneous Application 25 of 2022) [2022] KETAT 1131 (KLR) (14 April 2022) (Ruling)

✦ The applicant had a prima facie case and the application was granted.

Vishnjikerai v Commissioner of Domestic Taxes (Appeal 117 of 2021) [2022] KETAT 1200 (KLR) (14 April 2022) (Judgment)

✦ The Tribunal found that the Appellant failed to provide evidence to support its input VAT claim and thus erred in disallowing the input VAT.

Kenya Cuttings Limited v Commissioner of Domestic Taxes (Appeal 378 of 2021) [2022] KETAT 1199 (KLR) (14 April 2022) (Judgment)

✦ The Tribunal finds that the Respondent erred in law and fact by rejecting the Appellant's VAT refund claims. The Tribunal upholds the Appellant's refund claims.

Mbugua v Commissioner of Domestic Taxes (Appeal 293 of 2021) [2022] KETAT 1179 (KLR) (14 April 2022) (Judgment)

✦ Appellant’s objection is valid and Respondent’s assessment is invalid

Katsran Ltd v Commissioner of Domestic Taxes (Tax Appeal 182 of 2021) [2022] KETAT 1170 (KLR) (14 April 2022) (Judgment)

✦ The Appellant's Notice of Objection was valid.

Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal 105 of 2021) [2022] KETAT 1151 (KLR) (14 April 2022) (Judgment)

✦ The Appellant's appeal is upheld, and the withholding tax assessment is set aside.

Menengai Oil Refineries Limited v Commissioner of Investigations & Enforcement (Tax Appeal 166 of 2017) [2022] KETAT 1123 (KLR) (14 April 2022) (Judgment)

✦ The Tribunal determined that all demands were inseparable and formed the substratum of the Appeal and ought to be heard and determined together.

Genlink Investments Limited v Commissioner of Domestic Taxes (Appeal 417 of 2021) [2022] KETAT 1187 (KLR) (14 April 2022) (Judgment)

✦ The Tribunal finds that the passion fruit seedlings were not exempt from VAT and dismisses the appeal.

Population Council v Commissioner of Investigations and Enforcement (Tax Appeal 29 of 2021) [2022] KETAT 1194 (KLR) (14 April 2022) (Judgment)

✦ The Appeal succeeds on both grounds. The Commissioner's objection decision is deemed allowed under Section 51 (11) of the TPA, 2015, and the contested assessment is deemed invalid.

Sbi International Holdings Ag Kenya v Commissioner of Domestic Taxes (Miscellaneous Application 23 of 2022) [2022] KETAT 1105 (KLR) (14 April 2022) (Ruling)

Google Kenya Limited v Commissioner for Domestic Taxes (Appeal 246 of 2021) [2022] KETAT 1108 (KLR) (14 April 2022) (Judgment)

✦ The services provided to non-resident affiliates are taxable at 16% and not zero-rated

Mara Beef Limited v Commissioner of Domestic Taxes (Appeal 226 of 2020) [2022] KETAT 1101 (KLR) (Civ) (8 April 2022) (Judgment)

✦ The Tribunal found the assessments valid and that the Appellant was granted a fair hearing.

Shubash & another v Commissioner of Customs & Border Control (Miscellaneous Application 17 of 2022) [2022] KETAT 1197 (KLR) (8 April 2022) (Ruling)

Mechai International v Commissioner of Domestic Taxes (Appeal 38 of 2021) [2022] KETAT 1126 (KLR) (8 April 2022) (Judgment)

✦ The Respondent was justified in confirming the assessment against the Appellant due to the Appellant's failure to provide documents in support of its objection. The Appellant is not exempt from VAT under the 144 T Act, 2013.

Libkwop Company Limited v Commissioner of Domestic Taxes (Tax Appeal 427 of 2021) [2022] KETAT 1125 (KLR) (8 April 2022) (Judgment)

✦ The preliminary objection is dismissed as the undisputed tax relates to a different assessment. The introduction of new facts and evidence by the Appellant in its submissions is not valid.

L"Oreal East Africa Limited v Commissioner of Customs & Border Control (Appeal 259 of 2021) [2022] KETAT 1176 (KLR) (8 April 2022) (Judgment)

✦ The Tribunal held that the Respondent erred in law by disregarding the provisions of the Fourth Schedule of the EACCMA and by not applying the prescribed valuation methods in sequence.

Hussein v Commissioner for Domestic Taxes (Appeal 617 of 2020) [2022] KETAT 1171 (KLR) (8 April 2022) (Judgment)

✦ The Tribunal held that the Respondent did not consider the material evidence provided by the Appellant and that the Respondent's decision to reject the objection was arbitrary.

Danros (Kenya) Limited v Commissioner of Domestic Taxes (Miscellaneous Application 181 of 2021) [2022] KETAT 1149 (KLR) (8 April 2022) (Ruling)

✦ The Tribunal grants leave for the Applicant to file its appeal out of time and makes orders accordingly.

Mactebac Contractors Limited v Commissioner of Investigations & Enforcement (Tax Appeal 309 of 2021) [2022] KETAT 1166 (KLR) (8 April 2022) (Judgment)

✦ The appeal is struck out as the Notice Appeal was not filed within the required time and the Memorandum Appeal was filed out of time without leave of the Tribunal.

Samich Construction Limited v Commissioner of Domestic Taxes (Appeal 133 of 2020) [2022] KETAT 1184 (KLR) (8 April 2022) (Judgment)

✦ The Appellant’s appeal is properly lodged, and the assessments are upheld.