Kenyan case law
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Jossswa Plumbers & General Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E938 of 2025) [2025] KETAT 266 (KLR) (16 October 2025) (Ruling)
✦ The Tribunal dismisses the Application and does not grant any of the relief sought
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Alfa Moran Limited v Commissioner Legal Services & Board Co-ordination (Tax Appeal E270 of 2025) [2025] KETAT 289 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal found that the Appellant should have provided the documents that supported its case at the Appeal stage.
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Aga Khan Educational Services v Commissioner of Customs & Border Control (Miscellaneous Application E060 of 2025) [2025] KETAT 267 (KLR) (16 October 2025) (Ruling)
✦ Application fails and is dismissed
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Alkins Enterprises Limited v Commissioner of Investigations & Enforcement (Tax Appeal E1237 of 2024) [2025] KETAT 312 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal finds that the inclusion of corporation tax assessments for the year 2018 fall within the express provisions of Sections 29 (5) and 29 (6) of the Tax Procedures Act and are therefore not outside the statutory limit. However, any assessments made prior to June 2019 do fall outside the prescribed statutory timelines.
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Alfa Moran Limited v Commissioner Legal Services & Board Coordination (Tax Appeal E268 of 2025) [2025] KETAT 349 (KLR) (Commercial and Tax) (16 October 2025) (Judgment)
✦ The Tribunal dismissed the appeal, upholding the Respondent's decision to confirm the assessment.
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Zunaksha Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E1101 of 2024) [2025] KETAT 277 (KLR) (16 October 2025) (Judgment)
✦ The Appeal is dismissed, and the Respondent’s objection decision is upheld.
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Lupra Manpower & HR Management Services Limited v Commissioner of Domestic Taxes (Tax Appeal E1449 of 2024) [2025] KETAT 273 (KLR) (16 October 2025) (Judgment)
✦ The appeal is dismissed as the Appellant failed to seek leave to file its appeal out of time.
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Muriithi v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E067 of 2025) [2025] KETAT 296 (KLR) (16 October 2025) (Ruling)
✦ The Tribunal allows the application and grants the applicant leave to file his appeal out of time.
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New Flamingo Hardware & Paints Limited v Customs and Boarder Control Department (Tax Appeal E1371 of 2024) [2025] KETAT 328 (KLR) (16 October 2025) (Judgment)
✦ The appeal is invalidly lodged and is struck out.
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Corona v Commissioner of Investigation & Enforcement (Tax Appeal E003 of 2025) [2025] KETAT 285 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal upholds the Respondent's objection decision dated 14th November, 2024, and refers it back for appropriate re-assessment.
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Mwangi v Commissioner of Investigations and Enforcement (Tax Appeal E1483 of 2024) [2025] KETAT 293 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal held that the Appellant failed to discharge its burden of proof as required by Section 56(1) of the Tax Procedures Act, and the Respondent's decision was justifiable.
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Lule Autoworld and Construction Company Ltd v Kenya Revenue Authority (Tax Appeal E070 of 2025) [2025] KETAT 291 (KLR) (16 October 2025) (Judgment)
✦ The appeal is stricken out as it was filed beyond the statutory time limit of 30 days.
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Amstrad Engineering Company Limited v Commissioner of Domestic Taxes (Tax Appeal E1232 of 2024) [2025] KETAT 345 (KLR) (16 October 2025) (Judgment)
✦ The Appeal is incompetent and untenable in law.
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Orientalwise Autogarage Limited v Commissioner of Domestic Taxes (Tax Appeal E062 of 2025) [2025] KETAT 344 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal has no jurisdiction to determine the Appeal due to the absence of the Notice of Appeal.
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Khejeri v Commissioner of Domestic Taxes (Tax Appeal E1368 of 2024) [2025] KETAT 284 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal found that the Respondent was justified in confirming the additional tax assessments as the Appellant failed to provide necessary documents to substantiate his claims.
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Govind Arjan Ladhani t/a Galaxy Timber Company v Premier Tax Office (Tax Appeal E1363 of 2024) [2025] KETAT 314 (KLR) (16 October 2025) (Judgment)
✦ The Appellant’s appeal is dismissed.
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Alfa Moran Limited v Commissioner Legal Services & Board Co-ordination (Tax Appeal E269 of 2025) [2025] KETAT 279 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal found that the Appellant should have provided documents supporting its case at the Appeal stage, as required by the Tax Appeals Tribunal (Procedure) Rules, 2015.
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Multilift Limited v Commissioner of Investigations and Enforcement (Tax Appeal E1495 of 2024) [2025] KETAT 337 (KLR) (16 October 2025) (Judgment)
✦ The Appellant's appeal is dismissed
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Iprocure Limited (Under Administration) v Commissioner Legal Services & Board Coordination (Tax Appeal E1289 of 2024) [2025] KETAT 307 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal finds that the Appellant validly lodged its objection in accordance with Section 51 of the TPA and that the Respondent was obligated to consider the material submitted.
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Jacaranda Gardens Management Company Limited v Commissioner of Domestic Taxes (Appeal E1294 of 2024) [2025] KETAT 348 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal found that the Respondent was justified in assessing and confirming Corporation Tax and VAT.
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Ready Hardware Stores Limited v Commissioner of Domestic Taxes (Appeal E1348 of 2024) [2025] KETAT 342 (KLR) (16 October 2025) (Judgment)
✦ The Appellant did not discharge its burden of proof.
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Star Rentals Limited v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E1482 of 2024) [2025] KETAT 280 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal found that the Appeal is competent and that the Respondent erred by not acknowledging the objection decision dated 13th November, 2024.
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Rural Distributors Enterprises Limited v Commissioner Legal Services & Board Coordination (Tax Appeal E1492 of 2024) [2025] KETAT 347 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal found that there was an appealable decision before the Tribunal and that the assessments were lawful, reasonable, and procedurally fair.
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Commissioner of Legal Services & Board Co-ordination v Del Monte Kenya Limited (Tax Appeal E1263 of 2024) [2025] KETAT 294 (KLR) (14 October 2025) (Ruling)
✦ The Tribunal grants the Application and allows the Applicant to file the documents in the Supplementary list, and the Respondent is granted leave to file a supplementary statement of facts.
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Landi Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E919 of 2025) [2025] KETAT 355 (KLR) (14 October 2025) (Ruling)
✦ The Tribunal grants the Applicant's application for extension of time to file appeal documents out of time.