Kenyan case law

Jomige Agencies Limited v Commissioner of Domestic Taxes (Tax Appeal 52 of 2020) [2021] KETAT 73 (KLR) (18 June 2021) (Judgment)

✦ The Tribunal dismisses the Appeal and upholds the confirmed assessment. The Appellant is granted the opportunity to apply for reinstatement of the Appeal.

Geyser International Assets Limited v Commissioner of Domestic Taxes (Tax Appeal 119 of 2020) [2021] KETAT 57 (KLR) (18 June 2021) (Judgment)

✦ The Appellant’s late objection was not validly lodged, and the Respondent did not err in rejecting it.

Stefanutti Stocks Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 142 of 2020) [2021] KETAT 174 (KLR) (11 June 2021) (Judgment)

✦ The Tribunal dismissed the appeal, finding that the Appellant did not commit gross or willful neglect and that the Respondent did not err in law in raising the PAYE additional assessment.

Jipsy Civil & Building Contractors Limited v Commissioner of Investigations & Enforcement (Appeal 281 of 2020) [2021] KETAT 129 (KLR) (11 June 2021) (Judgment)

✦ The Tribunal finds the Appellant’s notice of objection and subsequent appeal invalid and upholds the Respondent’s assessment.

Inua Sales Limited v Commissioner of Investigations & Enforcement (Tax Appeal 441 of 2020) [2021] KETAT 61 (KLR) (11 June 2021) (Judgment)

✦ The Tribunal finds that the assessment of extra taxes is not payable and is rendered moot.

Tribus TSG Security Limited v Commissioner of Domestic Taxes (Tax Appeal 581 of 2020) [2021] KETAT 175 (KLR) (11 June 2021) (Judgment)

✦ The Appellant’s claim for input VAT was upheld, as the time of supply was earlier than the date the invoice was issued.

Mrg Trading Limited v Commissioner of Customs & Border Control (Appeal 276 of 2019) [2021] KETAT 136 (KLR) (4 June 2021) (Judgment)

✦ The Appellant's representative has locus standi, but the Appellant is granted leave to file a fresh appeal through a registered tax agent

Noble Gases International Limited v Commissioner of Domestic Taxes (Appeal 518 of 2019) [2021] KETAT 115 (KLR) (Appeals) (4 June 2021) (Judgment)

✦ The Respondent’s objection decision dated 31st May 2016 for Corporation Tax is upheld, and the VAT assessment dated 13th May 2016 is set aside.

De La Rue Currency and Security Print Limited v Commissioner of Domestic Taxes (Appeal 81 of 2019) [2021] KETAT 51 (KLR) (4 June 2021) (Judgment)

Central Rift Valley Water Development Agency v Commissioner of Domestic Taxes (Appeal 230 of 2020) [2021] KETAT 20 (KLR) (4 June 2021) (Judgment)

✦ The appeal is dismissed. The Commissioner's objection decision is upheld.

Zulma Traders Limited v Commissioner of Investigations & Enforcement (Tax Appeal 234 of 2018) [2021] KETAT 124 (KLR) (4 June 2021) (Judgment)

Arrow Hi-Fi (E.A.) Limited v Commissioner of Customs and Border Control (Appeal 45 of 2020) [2021] KETAT 5 (KLR) (4 June 2021) (Judgment)

✦ The Tribunal finds the appeal is not res judicata and that the Appellant did not make a valid application for review under Section 229 of the EACCMA. The Tribunal also finds the Respondent did not err in law and fact in its tax assessment.

Maulik t/a Rocon Enterprises v Commissioner of Investigations & Enforcement (Tax Appeal 22 of 2020) [2021] KETAT 76 (KLR) (Appeals) (4 June 2021) (Judgment)

Otieno Odongo & Partners Ltd v Commissioner of Domestic Taxes (Appeal 290 of 2019) [2021] KETAT 164 (KLR) (4 June 2021) (Judgment)

✦ The Appellant’s appeal is dismissed. The Respondent’s assessments are upheld.

Liban Trading Limited v Commissioner of Domestic Taxes (Tax Appeal 406 of 2020) [2021] KETAT 126 (KLR) (4 June 2021) (Judgment)

✦ The Appeal is dismissed as the objection was not validly lodged within the statutory timelines

Osiro v Commissioner of Investigations & Enforcement (Appeal 41 of 2018) [2021] KETAT 118 (KLR) (4 June 2021) (Judgment)

✦ The Appeal is dismissed, and the Respondent’s objection decision is upheld in its entirety.

Kayser Investments Limited v Commissioner of Domestic Taxes (Appeal 194 of 2020) [2021] KETAT 105 (KLR) (4 June 2021) (Judgment)

✦ The Tribunal finds that the scaffolds/props were a permanent feature of the building and cannot be removed unless the building is redone, thus making the expenses a capital expenditure chargeable to tax.

Knightsbridge Trading Limited v Commissioner of Investigations & Enforcement (Appeal 223 of 2018) [2021] KETAT 107 (KLR) (4 June 2021) (Judgment)

✦ The Tribunal upheld the assessment of Corporation Tax but found that the Respondent erred in disallowing the recovery of Input VAT.

Hyperteck Electrical Services Limited v Commissioner of Investigations & Enforcement (Appeal 13 of 2019) [2021] KETAT 25 (KLR) (4 June 2021) (Judgment)

Eastern Consulting Management Limited v Commissioner of Investigations & Enforcement (Appeal 407 of 2019) [2021] KETAT 28 (KLR) (28 May 2021) (Judgment)

Co-operative Bank of Kenya Limited v Commissioner of Domestic Taxes (Appeal 245 of 2019) [2021] KETAT 30 (KLR) (28 May 2021) (Judgment)

WEC Lines Kenya Limited v Commissioner of Domestic Taxes (Appeal 247 of 2020) [2021] KETAT 155 (KLR) (28 May 2021) (Judgment)

Heet Enterprises v Commissioner of Investigations & Enforcement (Appeal 230 of 2018) [2021] KETAT 54 (KLR) (28 May 2021) (Judgment)

Katsran Motors Limited v Commissioner of Domestic Taxes (Appeal 13 of 2018) [2021] KETAT 148 (KLR) (28 May 2021) (Judgment)

✦ The Tribunal found that the Appellant should have accounted for the output VAT in August 2016, the time of supply of the trucks.

International School of Kenya v Commissioner of Domestic Taxes (Appeal 46 of 2016) [2021] KETAT 55 (KLR) (28 May 2021) (Judgment)

✦ The Tribunal finds that ISK does not have a diplomatic character and thus is not entitled to diplomatic privileges and immunities, including tax exemptions.