Kenyan case law

Southern Engineering Company Limited v Commissioner of Customs & Border Control (Appeal 4 of 2020) [2021] KETAT 101 (KLR) (30 July 2021) (Judgment)

LE Rustique Limited v Commissioner of Domestic Taxes (Appeal 412 of 2018) [2021] KETAT 112 (KLR) (30 July 2021) (Judgment)

✦ The Appellant's objection notice was allowed as the Respondent did not make an objection decision within 60 days as required by the Tax Procedures Act.

1604 Lounge Limited v Commissioner of Domestic Taxes (Miscellaneous Application 38 of 2021) [2021] KETAT 125 (KLR) (30 July 2021) (Ruling)

✦ The Tribunal grants the application for leave to file appeal out of time and admits the Notice of Appeal.

Transmar Limited v Commissioner of Domestic Taxes (Appeal 379 of 2019) [2021] KETAT 169 (KLR) (30 July 2021) (Judgment)

✦ The Tribunal finds that the Appellant is responsible for providing the details used for registration and cannot blame the Respondent for not being able to access its iTax.

Ernie Campbell & Co (K) Limited v Commissioner of Investigations & Enforcement (Tax Appeal 182 of 2020) [2021] KETAT 10 (KLR) (30 July 2021) (Judgment)

✦ The Appeal is allowed, the tax demand and objection decision are set aside, and the amount is refundable to the Appellant.

Afzal Industry Supply Limited v Commissioner of Domestic Taxes (Appeal 460 of 2019) [2021] KETAT 22 (KLR) (23 July 2021) (Judgment)

✦ The Tribunal finds that the Respondent did not err by issuing a default assessment, as the Appellant failed to submit its income tax self-assessment returns for the years 2016 and 2017.

Mashambani Farm Inputs Eldoret Limited v Commissioner of Domestic Taxes (Appeal 227 of 2020) [2021] KETAT 68 (KLR) (23 July 2021) (Judgment)

✦ The Tribunal held that the Respondent did not err in law and fact by raising the VAT assessment.

Kenya Association of Music Producers v Commissioner of Domestic Taxes (Appeal 13 of 2020) [2021] KETAT 109 (KLR) (23 July 2021) (Judgment)

✦ The Appellant did not provide the requested documents, and the Commissioner’s letter requesting them was not served on the Appellant.

Intellecap Advisory Services Private Limited v Commissioner of Domestic Taxes (Tax Appeal 183 of 2017) [2021] KETAT 60 (KLR) (Appeals) (23 July 2021) (Judgment)

✦ The Tribunal determined that the services provided by the Appellant to the World Bank and Shell Foundation were taxable supplies.

Smartech Limited v Commissioner of Domestic Taxes (Appeal 483 of 2020) [2021] KETAT 167 (KLR) (Appeals) (23 July 2021) (Judgment)

✦ The Appeal is not properly before the Tribunal due to the Appellant's failure to comply with the Respondent's request for documents and the lack of a valid notice of objection.

APM Terminals Kenya Limited v Commissioner of Domestic Taxes (Appeal 368 of 2019) [2021] KETAT 12 (KLR) (23 July 2021) (Judgment)

✦ The Tribunal held that the services provided to international sea carriers are zero-rated and the Appellant's Notice of Objection was allowed by operation of law.

Aura Outlets Limited v Kenya Revenue Authority & another (Appeal 407 of 2018) [2021] KETAT 38 (KLR) (23 July 2021) (Judgment)

✦ The Appeal is hereby struck out. The tax assessment is upheld plus accrued interest and penalty.

Home Bridge Limited v Commissioner of Domestic Taxes (Tax Appeal 43 of 2019) [2021] KETAT 59 (KLR) (23 July 2021) (Judgment)

✦ The land cost incurred by the Appellant in purchasing LR. 12715/538 for the construction of Lifestyles Terraces located in Syokimau is allowed. Loan Interest costs, Marketing & Advertising costs, and Start-up costs are disallowed.

Performers Rights Society of Kenya v Commissioner of Domestic Taxes (Tax Appeal 14 of 2020) [2021] KETAT 145 (KLR) (23 July 2021) (Judgment)

✦ The Appellant is not a taxable entity under the Income Tax Act and VAT Act.

Landmark Freight Services Limited v Commissioner of Domestic Taxes (Miscellaneous Application 5 of 2020) [2021] KETAT 102 (KLR) (23 July 2021) (Ruling)

✦ The Tribunal grants the Applicant leave to file its Appeal as against the Respondent's confirmation of additional assessments dated 29th July 2019 out of time.

Rumish Limited v Commissioner of Domestic Taxes (Tax Appeal 353 of 2018) [2021] KETAT 171 (KLR) (23 July 2021) (Judgment)

✦ The Tribunal found that the Respondent did not err in its assessment of tax on the Appellant

Highland Resources Limited v Commissioner of Investigations & Enforcement (Appeal 325 of 2020) [2021] KETAT 35 (KLR) (23 July 2021) (Judgment)

✦ The Appeal is dismissed, and the Objection Decision is upheld.

ICEA Lion Life Assurance Company Limited v Commissioner of Domestic Taxes (Appeal 82 of 2017) [2021] KETAT 33 (KLR) (16 July 2021) (Ruling)

✦ Patrick Chege should recuse himself for having issued the Objection Decision under consideration in this Appeal.

Shah v Commissioner of Domestic Taxes (Tax Appeal 501 of 2019) [2021] KETAT 3 (KLR) (16 July 2021) (Judgment)

✦ The Tribunal finds the demand notices invalid due to exceeding the statutory limit for issuing additional assessments and the failure to communicate the assessment to the Appellant.

Sifuma v Commissioner of Domestic Taxes (Appeal 349 of 2019) [2021] KETAT 41 (KLR) (16 July 2021) (Judgment)

✦ The Appellant’s notice of objection was invalid and the appeal is dismissed.

ACE Environmental Consultancy Limited v Commissioner of Domestic Taxes (Appeal 28 of 2020) [2021] KETAT 32 (KLR) (16 July 2021) (Judgment)

✦ The Tribunal finds that the Appellant’s services to foreign contractual partners qualify for exported services and are zero-rated for VAT.

Airkenya Express Limited v Commissioner of Customs & Border Control (Tax Appeal 170 of 2020) [2021] KETAT 1 (KLR) (16 July 2021) (Judgment)

✦ The Tribunal found that the Respondent did not err in demanding IDF fees from the Appellant, as the exemption from entry of aircraft parts in the Import Declaration Form did not imply exemption from payment of Import Declaration fees.

Ole Seguti Investments Limited v Commissioner of Domestic Taxes (Tax Appeal 421 of 2019) [2021] KETAT 89 (KLR) (At Nairobi) (16 July 2021) (Judgment)

✦ The Tribunal found that the Appellant failed to prove its assertions and did not provide documentary evidence to support its claims.

H. Young & Company (East Africa) Limited v Commissioner of Customs & Border Control (Tax Appeal 231 of 2020) [2021] KETAT 58 (KLR) (16 July 2021) (Judgment)

✦ The Tribunal finds that Section 38 of EACCMA does not create an offence and the Appellant was not liable for the fine.

Mwangi v Commissioner of Domestic Taxes (Appeal 12 of 2019) [2021] KETAT 42 (KLR) (16 July 2021) (Judgment)

✦ The appeal is dismissed, and the assessment and objection decision are upheld.