Kenyan case law

Petrocity Enterprises Limited v Commissioner of Domestic Taxes (Appeal 106 of 2019) [2021] KETAT 82 (KLR) (3 December 2021) (Judgment)

✦ The Tribunal found that the Respondent's decision to decline the Appellant's application for input VAT relief was not an appealable decision and thus the Tribunal does not have jurisdiction to hear the appeal.

Walters Trading Co Limited v Commissioner of Domestic Taxes (Tax Appeal 168 of 2021) [2021] KETAT 170 (KLR) (3 December 2021) (Judgment)

✦ The Appellant's notice of objection is valid and the Respondent's notice of invalidation and objection invalidation decision are set aside.

Famo Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal 79 of 2020) [2021] KETAT 17 (KLR) (3 December 2021) (Judgment)

✦ The Tribunal finds the additional assessments proper in law, as the Appellant failed to provide supporting documents.

Cityking Realtors Limited v Commissioner of Domestic Taxes (Tax Appeal 601 of 2020) [2021] KETAT 50 (KLR) (3 December 2021) (Judgment)

Ace Nairobi One Limited v Commissioner of Domestic Taxes (Appeal 15 of 2021) [2021] KETAT 11 (KLR) (Anti-Corruption and Economic Crimes) (23 November 2021) (Judgment)

✦ The Tribunal found that the Respondent did not violate the Appellant’s legitimate expectation as the Private Ruling was conditional on authentication. The Tribunal also found that the Respondent did not err in its decision to disallow the investment deduction claim.

Modern Coast Courier Limited v Commissioner of Domestic Taxes (Appeal 96 of 2020) [2021] KETAT 71 (KLR) (23 November 2021) (Judgment)

✦ The Appellant’s Notice of Appeal was properly lodged and the Respondent’s Preliminary Objection is dismissed.

Corporate Business Forms Limited v Commissioner of Domestic Taxes (Tax Appeal 439 of 2019) [2021] KETAT 9 (KLR) (19 November 2021) (Judgment)

✦ The additional assessments were valid, and the Respondent's Objection Decision was proper in law

Njeri v Commissioner of Customs & Border Control (Tax Appeal 159 of 2020) [2021] KETAT 87 (KLR) (19 November 2021) (Judgment)

✦ The Tribunal upheld the Respondent's decision to confirm the additional tax assessment.

Camusat Kenya Limited v Commissioner Customs & Border Control (Tax Appeal 525 of 2020) [2021] KETAT 49 (KLR) (19 November 2021) (Judgment)

Better Globe Forestry Limited v Commissioner of Domestic Taxes (Tax Appeal 135 of 2021) [2021] KETAT 7 (KLR) (12 November 2021) (Judgment)

✦ The Appellant's activities are not considered a loan but a management fee agreement, and the Respondent's assessment is upheld.

Auto Industries Limited v Commissioner of Customs & Border Control (Tax Appeal 21 of 2021) [2021] KETAT 13 (KLR) (12 November 2021) (Judgment)

Kigo v Commissioner of Investigations & Enforcement (Tax Appeal 25 of 2021) [2021] KETAT 138 (KLR) (12 November 2021) (Judgment)

✦ The Appellant failed to discharge the burden of proof and the Respondent used the banking analysis method to compute the Appellant's income.

Africa Fairtrade Network Limited v Commissioner of Investigations & Enforcement (Appeal 608 of 2020) [2021] KETAT 37 (KLR) (5 November 2021) (Judgment)

✦ The Tribunal found that the Respondent issued the Objection Decision within the required statutory timelines as per the Tax Procedures Act.

Gulf Skytop Limited v Commissioner of Investigations & Enforcement (Tax Appeal 364 of 2020) [2021] KETAT 53 (KLR) (5 November 2021) (Judgment)

Rama Homes Limited v Commissioner of Domestic Taxes (Tax Appeal 521 of 2020) [2021] KETAT 139 (KLR) (Appeals) (5 November 2021) (Judgment)

✦ The Appeal is dismissed, and the Respondent's assessments for 2017 and 2018 are upheld.

Manik Sugar Mill Consultancy Services v Commissioner of Customs and Border Control (Tax Appeal 189 of 2021) [2021] KETAT 134 (KLR) (5 November 2021) (Judgment)

✦ There was no valid appeal before the Tribunal.

Desert Star Transporters Limited v Commissioner of Investigation & Enforcement (Tax Appeal 304 of 2020) [2021] KETAT 52 (KLR) (29 October 2021) (Judgment)

✦ The Tribunal upheld the assessment and the objection decision, finding that the Appellant failed to provide relevant documentation and that the Respondent had considered the objection.

Komatsu Limited Nairobi Liasion Office v Commissioner of Domestic Taxes (Tax Appeal 193 of 2021) [2021] KETAT 103 (KLR) (22 October 2021) (Judgment)

Tuffsteel Limited v Commissioner of Investigations & Enforcement (Tax Appeal 330 of 2020) [2021] KETAT 123 (KLR) (22 October 2021) (Judgment)

One Gas Limited v Commissioner of Domestic Taxes (Appeal 53 of 2021) [2021] KETAT 143 (KLR) (22 October 2021) (Judgment)

✦ The Appeal has merit and succeeds. The Respondent’s decision is set aside, and the VAT paid by the Appellant be refunded.

Car and General Trading Limited v Commissioner of Customs & Border Control (Tax Appeal 83 of 2021) [2021] KETAT 62 (KLR) (Appeals) (15 October 2021) (Judgment)

Skylink Oil Limited v Commissioner of Investigations and Enforcement (Tax Appeal 302 of 2020) [2021] KETAT 160 (KLR) (15 October 2021) (Judgment)

✦ The Appeal is struck out.

Mayfair Investments Company Limited v Commissioner of Domestic Taxes (Tax Appeal 212 of 2020) [2021] KETAT 78 (KLR) (15 October 2021) (Judgment)

✦ The Tribunal finds the appeal incompetent and unsustainable in law, and strikes it out.

Flora Fresh Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 161 of 2021) [2021] KETAT 56 (KLR) (15 October 2021) (Judgment)

✦ The Tribunal finds that the Respondent was justified in its assessment of Income Tax on the Appellant.

River Side Villas Limited v Commissioner of Domestic Taxes (Tax Appeal 339 of 2019) [2021] KETAT 142 (KLR) (30 July 2021) (Judgment)

✦ The Tribunal found that the Commissioner did not err in issuing the estimated assessments and that the Respondent did not err in confirming the assessment in its objection decision.