Kenyan case law

Shri Hari Electronics and Mobile v Commissioner of Investigations and Enforcement (Miscellaneous Application 103 of 2021) [2022] KETAT 1096 (KLR) (24 January 2022) (Ruling)

Steg International Service Kenya Limited v Commissioner of Domestic Taxes (Miscellaneous Application 113 of 2021) [2022] KETAT 1154 (KLR) (24 January 2022) (Ruling)

✦ The Tribunal dismissed the application as it found the delay in bringing up the application was not properly explained with evidence.

Murungi v Commissioner of Domestic Taxes (Miscellaneous Application 105 of 2021) [2022] KETAT 1167 (KLR) (24 January 2022) (Ruling)

✦ The Tribunal grants the Appellant leave to file an appeal out of time and sets the conditions for filing the appeal and response.

Ison Technologies Kenya Limited v Commissioner of Domestic Taxes (Miscellaneous Application 117 of 2021) [2022] KETAT 1186 (KLR) (24 January 2022) (Ruling)

✦ The Tribunal grants the application for extension of time

Star Rentals Limited v Kenya Revenue Authority (Miscellaneous Application 85 of 2021) [2022] KETAT 1155 (KLR) (24 January 2022) (Ruling)

✦ The application is dismissed.

Gilfilain Air Conditioning Limited v Commissioner of Domestic Taxes (Appeal 176 of 2021) [2021] KETAT 15 (KLR) (23 December 2021) (Judgment)

✦ The Tribunal finds that the Appellant can claim the unpaid invoices as input tax under the VAT Act and the Respondent's objection decision was wrong and invalid in law.

Proto Energy Limited v Commissioner of Customs & Border Control (Appeal 75 of 2021) [2021] KETAT 88 (KLR) (23 December 2021) (Judgment)

✦ The Appeal is dismissed with costs to the Respondent.

Mzuri Sweets Limited v Commissioner of Investigations & Enforcement (Appeal 574 of 2020) [2021] KETAT 140 (KLR) (23 December 2021) (Judgment)

Uchumi Supermarkets Limited v Commissioner of Domestic Taxes (Appeal 43 of 2017) [2021] KETAT 96 (KLR) (23 December 2021) (Judgment)

Lanu Contractors and General Supplies Limited v Commissioner of Domestic Taxes (Appeal 537 of 2019) [2021] KETAT 110 (KLR) (15 December 2021) (Judgment)

✦ The Appellant's appeal is dismissed.

Oceanbays Investments and General Supplies Limited v Commissioner of Domestic Taxes (Tax Appeal 34 of 2020) [2021] KETAT 141 (KLR) (15 December 2021) (Judgment)

✦ The Appeal is dismissed. The Respondent's confirmation orders are upheld.

SBI International Holdings AG (Kenya) v Commissioner Customs & Border Control (Tax Appeal 100 of 2020) [2021] KETAT 128 (KLR) (15 December 2021) (Judgment)

ASL Packaging Limited v Commissioner of Domestic Taxes (Tax Appeal 555 of 2020) [2021] KETAT 21 (KLR) (15 December 2021) (Judgment)

✦ The Tribunal upheld the Respondent's decision to disallow the input VAT.

Issack v Commissioner of Domestic Taxes (Appeal 591 of 2020) [2021] KETAT 48 (KLR) (15 December 2021) (Judgment)

✦ The Tribunal found that the Appellant's objection was valid and should be allowed to stand.

Northern Auto Dealers Limited & 3 others v Commissioner of Investigations & Enforcement (Tax Appeal 453 of 2020) [2021] KETAT 91 (KLR) (15 December 2021) (Judgment)

✦ The Private Ruling dated 22nd April 2020 is upheld, and the VAT additional assessment of Kshs 683,685.944.00 is set aside. A fresh VAT assessment is directed against the 1st Appellant.

Mathu v Commissioner of Domestic Taxes (Appeal 369 of 2020) [2021] KETAT 158 (KLR) (15 December 2021) (Judgment)

✦ The Appellant's appeal is dismissed. The Respondent's objection decision is upheld, and the Appellant's objection is rejected.

Maz Distributors Limited v Commissioner of Domestic Taxes (Tax Appeal 192 of 2020) [2021] KETAT 70 (KLR) (15 December 2021) (Judgment)

✦ The Appellant failed to dispense with its burden of proof, thus the Respondent’s assessment orders and Objection Decision are valid.

Jumbo Steel Mills Limited v Commissioner of Customs and Border Control (Tax Appeal 11 of 2021) [2021] KETAT 74 (KLR) (15 December 2021) (Judgment)

✦ The Tribunal finds that the Respondent did not err in fact or in law in demanding short-levied taxes, and the Appellant's arguments regarding the omission or commission of the Respondent are not valid.

Wananchi Group (K) Limited v Commissioner Customs and Border Control (Appeal 147 of 2021) [2021] KETAT 156 (KLR) (15 December 2021) (Judgment)

Iqbal t/a Abid Paint Shop v Commissioner of Domestic Taxes (Appeal 14 of 2021) [2021] KETAT 24 (KLR) (3 December 2021) (Judgment)

✦ The Tribunal found that the Appellant did not present the documents he claimed to have submitted to the Respondent, and thus failed to discharge the burden of proof.

Batavia International Limited v Commissioner of Domestic Taxes (Tax Appeal 500 of 2020) [2021] KETAT 6 (KLR) (3 December 2021) (Judgment)

✦ The Tribunal finds that the Respondent did not err in law and fact by assessing VAT on the Appellant's imports, and the Appellant did not timely receive and file VAT returns.

Lelesiit v Commissioner of Domestic Taxes (Appeal 256 of 2019) [2021] KETAT 166 (KLR) (3 December 2021) (Judgment)

✦ The Tribunal finds that the Respondent did not err in law and fact by raising the income tax assessment for the year 2018 and the VAT assessment for December 2018.

Angelique International Limited v Commissioner of Domestic Taxes (Tax Appeal 587 of 2020) [2021] KETAT 2 (KLR) (3 December 2021) (Judgment)

✦ The Tribunal held that the provisions of the ITA can override the provisions of the Kenya-India DTA, and the Respondent cannot deem the entire income as taxable in Kenya.

Ahkam Construction Company Limited & another v Commissioner of Domestic Taxes (Appeal 142 of 2021) [2021] KETAT 14 (KLR) (3 December 2021) (Judgment)

✦ The Tribunal quashed and annulled the demand, assessment, and Objection Decision, and lifted the agency notices issued against the 1st Appellant and its Directors.

Gabhirsinh v Commissioner Domestic Taxes (Appeal 563 of 2020) [2021] KETAT 163 (KLR) (3 December 2021) (Judgment)

✦ The Tribunal found the assessments valid and upheld the Respondent's decision.