Kenyan case law

Jarinta (K) Limited v Commissioner of Investigations & Enforcement (Tax Appeal 222 of 2018) [2021] KETAT 75 (KLR) (28 May 2021) (Judgment)

✦ The Tribunal finds that the Respondent did not err in its decision to disallow input VAT and upholds the assessment of additional Corporation Tax.

KCB Bank Kenya Limited v Commissioner of Domestic Taxes (Appeal 526 of 2019) [2021] KETAT 106 (KLR) (28 May 2021) (Judgment)

✦ The Tribunal upheld the Objection Decision on the compromise reached in the Consent dated 17th February, 2020 and allowed the Appeal on the issue of excise duty on appraisal fees.

Registered Trustees of Agricultural Society of Kenya v Commissioner of Domestic Taxes (Appeal 411 of 2020) [2021] KETAT 153 (KLR) (Appeals) (28 May 2021) (Judgment)

✦ The Tribunal finds that the Respondent failed to issue an objection decision within the statutory 60-day period, which allowed the notice of objection to be deemed allowed.

Baitul Investments Limited v Commissioner of Investigations & Enforcement (Appeal 224 of 2018) [2021] KETAT 23 (KLR) (28 May 2021) (Judgment)

✦ The Objection Decision is upheld.

KCB Insurance Agency Limited v Commissioner of Domestic Taxes (Tax Appeal 430 of 2020) [2021] KETAT 97 (KLR) (28 May 2021) (Judgment)

✦ The Tribunal finds that the administration fees earned by the Appellant are subject to VAT and Excise Duty.

Hewatele Limited v Commissioner of Domestic Taxes (Tax Appeal 416 of 2020) [2021] KETAT 67 (KLR) (28 May 2021) (Judgment)

✦ Medical oxygen is classified under HS Code 2804.40.00 for VAT purposes

Ken Iron and Steel Limited v Commissioner of Investigations & Enforcement (Appeal 232 of 2018) [2021] KETAT 104 (KLR) (28 May 2021) (Judgment)

✦ The Tribunal dismissed the Appellant's appeal, finding that the assessments were proper in law and that the Objection Decision dated 3rd August 2018 was uncontested.

Manguzi Hardware Limited v Commissioner of Investigations and Enforcement (Tax Appeal 238 of 2018) [2021] KETAT 77 (KLR) (28 May 2021) (Judgment)

✦ The Tribunal finds that the Appeal lacks merit and dismisses it.

Gulsan Insaat Sanayi Turizm Nakliyat Ve Ticaret AS v Commissioner of Domestic Taxes (Appeal 525 of 2019) [2021] KETAT 16 (KLR) (21 May 2021) (Judgment)

✦ The Tribunal upheld the Respondent's assessment of Kshs. 19,339,576.00 for Corporation Tax

Agency for Peace and Development v Commissioner of Investigations & Enforcement (Tax Appeal 168 of 2017) [2021] KETAT 4 (KLR) (21 May 2021) (Judgment)

✦ The Appeal is dismissed for want of prosecution.

Kuehne+Nagel Limited v Commissioner of Domestic Taxes (Appeal 299 of 2020) [2021] KETAT 149 (KLR) (21 May 2021) (Judgment)

✦ The Respondent erred in rejecting the Appellant’s application under Section 42A (4A) of the Tax Procedures Act 2015.

Kuehne+Nagel Limited v Commissioner of Domestic Taxes (Appeal 337 of 2020) [2021] KETAT 150 (KLR) (21 May 2021) (Judgment)

✦ The Tribunal held that the transportation of uncut flowers is not a supply of services in respect of unprocessed agricultural and agro-forest produce zero-rated for VAT purposes.

Kenafric Industries Limited v Commissioner of Domestic Taxes (Appeal 17 of 2020) [2021] KETAT 100 (KLR) (21 May 2021) (Judgment)

✦ The Appellant's late submission of returns was not a failure to pay taxes, but a failure to file returns on time. The penalty was therefore not justified.

Njoroge v Commissioner of Investigations & Enforcement (Appeal 26 of 2018) [2021] KETAT 157 (KLR) (21 May 2021) (Judgment)

✦ The Respondent erred in deeming the Appellant’s net bankings as income and in assessing rental income separately.

Mbingi v Commissioner of Investigations & Enforcemrent (Tax Appeal 157 of 2017) [2021] KETAT 8 (KLR) (21 May 2021) (Judgment)

✦ The Appellant was not entitled to the tax amnesty for the years 2011 to 2013 on his rental income as he did not meet the conditions set out in Section 123C of the Income Tax Act.

Royal Mabati Factory Limited v Commissioner of Investigations & Enforcement (Appeal 257 of 2020) [2021] KETAT 111 (KLR) (21 May 2021) (Judgment)

Tetu Beverage Company v Commissioner of Domestic Taxes (Appeal 485 of 2019) [2021] KETAT 99 (KLR) (21 May 2021) (Judgment)

Huaye International Logistics Company Limited v Commissioner Domestic Taxes (Appeal 421 of 2018) [2021] KETAT 45 (KLR) (7 May 2021) (Judgment)

✦ The appeal is not properly lodged as the Appellant did not pay or enter into an agreement for the undisputed tax amount.

Sidian Bank Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 329 of 2019) [2021] KETAT 133 (KLR) (30 April 2021) (Judgment)

Kenya Commercial Bank Limited v Commissioner of Domestic Taxes (Appeal 167 of 2018) [2021] KETAT 147 (KLR) (30 April 2021) (Judgment)

✦ Merchant service commission fees are exempt from VAT

Sambiba Distributors Limited v Commissioner of Investigations & Enforcement (Appeal 233 of 2018) [2021] KETAT 159 (KLR) (30 April 2021) (Judgment)

Ojiambo v Commissioner of Customs & Border Control (Appeal 413 of 2020) [2021] KETAT 127 (KLR) (30 April 2021) (Judgment)

✦ The Tribunal has jurisdiction to hear the appeal.

Rahisi Cash and Carry Traders Limited v Commissioner of Investigations & Enforcement (Appeal 225 of 2018) [2021] KETAT 83 (KLR) (30 April 2021) (Judgment)

✦ The Appeal is dismissed. The Objection Decision dated 23rd July, 2018 is valid and is hereby upheld.

RITZ Enterprises Limited v Commissioner of Investigations & Enforcement (Appeal 227 of 2018) [2021] KETAT 84 (KLR) (Appeals) (30 April 2021) (Judgment)

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

Tullow Kenya BV v Commissioner of Domestic Taxes (Appeal 343 of 2019) [2021] KETAT 154 (KLR) (30 April 2021) (Judgment)

✦ The Tribunal finds that the issue for determination is exclusively on VAT and not on income tax.