Kenyan case law

Saj Ceramics Limited v Commissioner of Domestic Taxes (Appeal 465 of 2021) [2022] KETAT 1153 (KLR) (11 March 2022) (Judgment)

✦ The Appellant is entitled to the input VAT for the purchases made in January to May 2018 as the invoices were valid and supported by tax invoices issued by the suppliers.

Deltrack ICT Services Limited v Commissioner of Investigations & Enforcement (Appeal 336 of 2021) [2022] KETAT 1189 (KLR) (11 March 2022) (Judgment)

✦ The Appellant’s appeal is upheld, and the Respondent’s decision is annulled.

Reesewood Enterprises Limited v Commissioner of Customs & Border Control (Miscellaneous Application 148 of 2021) [2022] KETAT 1173 (KLR) (4 March 2022) (Ruling)

✦ The Tribunal finds the matter not functus officio and grants leave to file the Notice of Appeal out of time, stays the implementation of the tax decision, and grants an order for the Respondent to file a reply within 30 days.

Ideal Developers & Consultants Limited v Commissioner of Domestic Taxes (Tax Appeal 90 of 2021) [2022] KETAT 1169 (KLR) (4 March 2022) (Judgment)

✦ The Tribunal finds the appeal proper and the objection valid.

Alkamar Trading Company Limited v Commissioner of Domestic Taxes (Miscellaneous Application 141 of 2021) [2022] KETAT 1127 (KLR) (4 March 2022) (Ruling)

✦ The Tribunal grants leave for the Applicant to file an appeal out of time, but requires the Applicant to file and serve the necessary documents within 15 days of the date of delivery of this ruling.

CKL Africa Limited v Commissioner of Domestic Taxes (Appeal 297 of 2021) [2022] KETAT 1180 (KLR) (4 March 2022) (Judgment)

Pollen Limited v Commissioner of Domestic Taxes (Appeal 377 of 2021) [2022] KETAT 1138 (KLR) (4 March 2022) (Judgment)

✦ The Appellant’s Objection is not valid in law and the Appeal is incompetent.

KCB Bank Kenya Limited v Commissioner of Domestic Taxes (Appeal 402 of 2021) [2022] KETAT 1196 (KLR) (4 March 2022) (Judgment)

Alkamar Trading Company Limited v Commissioner of Domestic Taxes (Miscellaneous Application 141 of 2021) [2022] KETAT 1115 (KLR) (4 March 2022) (Ruling)

Tenhos Sacco Society Limited v Commissioner of Domestic Taxes (Tax Appeal 413 of 2019) [2022] KETAT 1148 (KLR) (28 February 2022) (Judgment)

Carol Construction Engineers Limited v Commissioner of Domestic Taxes (Appeal 387 of 2021) [2022] KETAT 1110 (KLR) (11 February 2022) (Ruling)

Mwago Company Limited v Commissioner of Domestic Taxes (Appeal 172 of 2021) [2022] KETAT 1137 (KLR) (4 February 2022) (Judgment)

✦ The Tribunal finds that the Respondent did not err in raising the additional VAT assessment.

Key Microfinance Bank Limited v Commissioner of Domestic Taxes (Appeal 251 of 2020) [2022] KETAT 1098 (KLR) (4 February 2022) (Judgment)

✦ The Tribunal finds the Notice of Objection valid and dismisses the Respondent's assessment.

Karungaru v Commissioner of Domestic Taxes (Miscellaneous Application 124 of 2021) [2022] KETAT 1121 (KLR) (4 February 2022) (Ruling)

✦ The application is dismissed as incompetent due to inordinate delay without adequate explanation.

Karungaru v Commissioner of Domestic Taxes (Miscellaneous Application 124 of 2021) [2022] KETAT 1175 (KLR) (4 February 2022) (Ruling)

✦ The application is dismissed as incompetent due to the inordinate delay and lack of evidence to explain the delay

Esso Motor Sales v Commissioner of Domestic Taxes (Miscellaneous Application 136 of 2021) [2022] KETAT 1140 (KLR) (4 February 2022) (Ruling)

✦ The application is allowed, and the Applicant is granted leave to file an appeal out of time.

Commissioner of Investigations & Enforcement v Commissioner of Investigations & Enforcement (Tax Appeal 262 of 2020) [2022] KETAT 1118 (KLR) (28 January 2022) (Judgment)

✦ The Appellant's appeal is dismissed, and the Objection Decision is upheld.

Chania Location Mwahotaikai Company Limited v Commissioner of Domestic Taxes (Appeal 245 of 2021) [2022] KETAT 1177 (KLR) (28 January 2022) (Judgment)

✦ The Tribunal finds that the sale of the property was subject to CGT pursuant to the clear provisions of Paragraph 36(d)(ii) of the First Schedule of the Income Tax Act.

Optimum Lubricants Limited v Commissioner of Customs & Border Control (Appeal 7 of 2021) [2022] KETAT 1172 (KLR) (28 January 2022) (Judgment)

✦ The Tribunal allowed the appeal and ordered the Respondent to refund the additional taxes and fines

Bon Borehole Drillers Limited v Commissioner of Investigations & Enforcement (Appeal 262 of 2020) [2022] KETAT 1128 (KLR) (Appeals) (28 January 2022) (Judgment)

✦ The Appellant's appeal is dismissed, and the Objection Decision is upheld.

Del View Inn Limited v Commissioner of Domestic Taxes (Appeal 93 of 2021) [2022] KETAT 1159 (KLR) (Appeals) (28 January 2022) (Judgment)

✦ The Appeal is struck out as it was filed out of time and the Appellant did not seek leave to file it outside the statutory time.

Automark Industries Kenya Limited v Commissioner of customs and border control (Tax Appeal 139 of 2021) [2022] KETAT 1 (28 January 2022)

Thuo v Commissioner of Domestic Taxes (Appeal 220 of 2020) [2022] KETAT 1102 (KLR) (28 January 2022) (Judgment)

Forever Living East Africa Limited v Commissioner of Investigations & Enforcement (Tax Appeal 20 of 2021) [2022] KETAT 1144 (KLR) (28 January 2022) (Judgment)

Beta Care Hospital Limited v Commissioner of Domestic Taxes (Miscellaneous Application 131 of 2021) [2022] KETAT 1116 (KLR) (24 January 2022) (Ruling)

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