Kenyan case law

Engie Mobisol Kenya Limited v Commissioner of Customs & Border Control (Appeal 511 of 2021) [2022] KETAT 1158 (KLR) (25 March 2022) (Ruling)

✦ The Respondent's application is merited and the Appellant's application seeking to strike out the Respondent's Statements of Facts is dismissed.

Joesla Limited v Commissioner of Domestic Taxes (Miscellaneous Application 9 of 2022) [2022] KETAT 1103 (KLR) (25 March 2022) (Ruling)

✦ The application is dismissed, and no orders as to costs.

Githima Limited v Commissioner of Domestic Taxes (Appeal 162 of 2021) [2022] KETAT 1109 (KLR) (25 March 2022) (Judgment)

Weston Hotels Limited v Commissioner of Domestic Taxes (Miscellaneous Application 176 of 2021) [2022] KETAT 1142 (KLR) (25 March 2022) (Ruling)

✦ The application has merit and the Tribunal grants leave to appeal and orders the filing of the appeal within 14 days.

Koroto Engineering Limited v Commissioner of Domestic Taxes (Appeal 310 of 2018) [2022] KETAT 1122 (KLR) (Appeals) (25 March 2022) (Judgment)

✦ The Respondent’s assessments were lawful and the appeal is dismissed.

Jitihada Furniture Centre Limited v Commissioner of Domestic Taxes (Appeal 334 of 2021) [2022] KETAT 1160 (KLR) (25 March 2022) (Judgment)

✦ The Appellant's Objection is not valid, and the Appellant is liable for the additional VAT assessments.

Hubei Hongyuan Power Engineering Company Kenya Branch v Commissioner of Domestic Taxes (Miscellaneous Application 50 of 2021) [2022] KETAT 1163 (KLR) (25 March 2022) (Ruling)

✦ The Tribunal ordered the Applicant to provide security for payment of taxes and lifted the agency notice pending further orders.

Ngerechi v Commissioner of Domestic Taxes (Miscellaneous Application 8 of 2022) [2022] KETAT 1120 (KLR) (25 March 2022) (Ruling)

✦ The Tribunal grants the applicant's application for an extension of time to appeal out of time.

Ngerechi v Commissioner of Domestic Taxes (Miscellaneous Application 8 of 2022) [2022] KETAT 1135 (KLR) (25 March 2022) (Ruling)

Central Kenya Coffee Mill Limited v Commissioner of Domestic Taxes (Appeal 205 of 2021) [2022] KETAT 1106 (KLR) (Appeals) (25 March 2022) (Judgment)

✦ The Appellant's appeal is upheld, and the objection decision is set aside.

Total Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 151 of 2016 & 16 of 2017 (Consolidated)) [2022] KETAT 1147 (KLR) (Appeals) (25 March 2022) (Judgment)

Althaus Services Limited v Commissioner of Domestic Taxes (Tax Appeal 704 of 2021) [2022] KETAT 1113 (KLR) (25 March 2022) (Judgment)

✦ The Appellant's appeal is upheld, and the Respondent's decision is set aside

Bolabu Enterprises Ltd v Commissioner of Domestic Taxes (Appeal 475 of 2021) [2022] KETAT 1117 (KLR) (18 March 2022) (Judgment)

Suheiba Enterprises Limited v Commissioner of Domestic Taxes (Appeal 218 of 2020) [2022] KETAT 1191 (KLR) (18 March 2022) (Ruling)

✦ The Tribunal dismissed the application and found that the Applicant did not discharge the burden of proof.

Equity Bank (Kenya) Limited v Commissioner of Domestic Taxis (Appeal 161 of 2017) [2022] KETAT 1161 (KLR) (18 March 2022) (Ruling)

✦ Income earned in form of fees from loan and credit evaluation reviews are not subject to Excise Duty.

Bolabu Enterprises Ltd v Commissioner of Domestic Taxes (Tax Appeal 475 of 2021) [2022] KETAT 1133 (KLR) (18 March 2022) (Judgment)

✦ The Appellant’s request to amend the returns is allowed, and the Respondent’s assessments are confirmed.

Kenya Stationers Limited v Commissioner of Domestic Taxes (Miscellaneous Case 4 of 2022) [2022] KETAT 1099 (KLR) (18 March 2022) (Ruling)

✦ The application is dismissed as it lacks merit.

Primebuild General Contractor Ltd v Commissioner of Domestic Taxes (Tax Appeal 196 of 2021) [2022] KETAT 1146 (KLR) (18 March 2022) (Judgment)

✦ The Tribunal finds that the Appellant’s Notice of Appeal was filed within time and proceeds to determine the appeal on its merits.

Bosky Industries Limited v Commissioner of Domestic Taxes (Appeal 394 of 2021) [2022] KETAT 1182 (KLR) (11 March 2022) (Judgment)

Kadengoi Enterprises Limited v Commissioner of Domestic Taxes (Appeal 461 of 2021) [2022] KETAT 1100 (KLR) (11 March 2022) (Judgment)

✦ The appeal is invalid and the demand notice is upheld.

Pesalus Supplies Limited v Commissioner for Investigations & Enforcement (Appeal 338 of 2021) [2022] KETAT 1136 (KLR) (11 March 2022) (Judgment)

✦ The Appellant's appeal is invalid due to non-payment of undisputed taxes.

Bidco Africa Limited v Commissioner of Customs & Border Control (Tax Appeal 124 of 2021) [2022] KETAT 1112 (KLR) (11 March 2022) (Judgment)

✦ The Appeal is allowed, the decision of the Respondent is set aside, and each party bears its costs.

Karuri v Commissioner of Domestic Taxes (Tax Appeal 191 of 2021) [2022] KETAT 1164 (KLR) (11 March 2022) (Judgment)

✦ The Tribunal found that the Respondent's assessment was proper in law and that the Appellant's appeal was premature.

Mackenzie Maritime (EA) Limited v Commissioner of Customs & Border Control (Tax Appeal 263 of 2021) [2022] KETAT 1157 (KLR) (11 March 2022) (Judgment)

✦ The Tribunal has the requisite jurisdiction to determine the appeal.

Mbari v Commissioner of Domestic Taxes (Appeal 192 of 2021) [2022] KETAT 1192 (KLR) (11 March 2022) (Judgment)

✦ The Appeal is rendered invalid ab initio as the Notice of Appeal was filed out of time.