Kenyan case law

Intcon Africa Ltd v Commissioner of Domestic Taxes (Appeal 59 of 2017) [2021] KETAT 47 (KLR) (5 February 2021) (Judgment)

✦ The Respondent's assessment is upheld.

Samaritan's Purse v Commissioner of Domestic Taxes (Appeal 92 of 2017) [2021] KETAT 165 (KLR) (29 January 2021) (Judgment)

✦ The appeal is allowed, and the Objection Decision dated 18th April 2017 confirming the assessment of Kshs. 18,922,875.00 as PAYE is set aside.

De La Rue Currency & Security Print Ltd v Commissioner of Domestic Taxes (Appeal 395 of 2018) [2021] KETAT 40 (KLR) (29 January 2021) (Ruling)

Paleah Stores Limited v Commissioner of Investigations & Enforcement (Appeal 81 of 2017) [2021] KETAT 161 (KLR) (22 January 2021) (Judgment)

✦ The Appellant's appeal is dismissed. The Respondent's decision is upheld. The Appellant is ordered to pay Kshs. 8,326,605,185 in principal tax, penalties, and interest.

Kazimoni Auto Tyres Ltd v Commissioner of Investigations & Enforcement (Tax Appeal 355 of 2019) [2021] KETAT 94 (KLR) (Appeals) (22 January 2021) (Ruling)

✦ The Tribunal finds that the Applicant failed to demonstrate reasons for its delay in filing the appeal and dismisses the application.

Stanbic Bank Kenya Limited v Commissioner of Domestic Taxes (Appeal 176 of 2016) [2020] KETAT 61 (KLR) (18 December 2020) (Judgment)

Bidco Oil Refineries Limited v Commissioner of Customs Services (Tax Appeal 150 of 2015) [2020] KETAT 58 (KLR) (18 December 2020) (Judgment)

Kiamba v Commissioner of Investigations & Enforcement (Appeal 183 of 2015) [2020] KETAT 64 (KLR) (11 December 2020) (Ruling)

Ali v Commissioner of Investigations & Enforcement (Appeal 353 of 2019) [2020] KETAT 52 (KLR) (11 December 2020) (Ruling)

Diara Limited v Commissioner of Domestic Taxes (Tax Appeal 31 of 2017) [2020] KETAT 85 (KLR) (4 December 2020) (Judgment)

Kifaru Enterprises Limited v Commissioner of Customs & Border Contol (Miscellaneous Application 52 of 2020) [2020] KETAT 69 (KLR) (27 November 2020) (Ruling)

Metal Stores Limited v Commissioner Customs & Border Control (Miscellaneous Application 53 of 2020) [2020] KETAT 70 (KLR) (27 November 2020) (Ruling)

United Millers Limited v Commissioner of Customs & Border Control (Tax Appeal 22 of 2017) [2020] KETAT 79 (KLR) (19 November 2020) (Judgment)

Nielsen v Commissioner of Domestic Taxes (Tax Appeal 177 of 2016) [2020] KETAT 86 (KLR) (13 November 2020) (Judgment)

Kabora v Commissioner of Domestic Taxes (Tax Appeal 15 of 2017) [2020] KETAT 68 (KLR) (30 October 2020) (Judgment)

Osi Kenya Limited v Commissioner of Investigation & Enforcement (Appeal 27 of 2018) [2020] KETAT 74 (KLR) (30 October 2020) (Judgment)

Kamindi Selfridges Supermarket Limited v Commissioner for Investigations and Enforcement (Appeal 52 of 2017) [2020] KETAT 73 (KLR) (30 October 2020) (Judgment)

National Bank of Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 14 of 2017) [2020] KETAT 56 (KLR) (23 October 2020) (Judgment)

Dodwell and Company (EA) Limited v Commissioner of Domestic Taxes (Tax Appeal 63 of 2017) [2020] KETAT 91 (KLR) (Civ) (23 October 2020) (Judgment)

Raffia Bags EA Limited v Commissioner of Domestic Taxes (Miscellaneous Application 6 of 2018) [2020] KETAT 62 (KLR) (16 October 2020) (Ruling)

Isolux Ingenieria S.A v Commissioner of Domestic Taxes (Tax Appeal 133 of 2017) [2020] KETAT 92 (KLR) (16 October 2020) (Judgment)

✦ The Tribunal dismissed the appeal and directed the Appellant to pay the outstanding taxes.

Feradon Associates Limited v Commissioner of Domestic Taxes (Appeal 128 of 2016) [2020] KETAT 54 (KLR) (9 October 2020) (Judgment)

Osho Drappers Limited v Commissioner of Domestic Taxes (Appeal 159 of 2018) [2020] KETAT 59 (KLR) (9 October 2020) (Judgment)

Sea Submarine Communications Limited v Commissioner of Domestic Taxes (Tax Appeal 153 of 2016) [2020] KETAT 87 (KLR) (2 October 2020) (Judgment)

✦ The Court of Appeal upholds the Commissioner's decision

Jomusons Investment Limited v Commissioner of Domestic Taxes [2020] KETAT 49 (KLR)

✦ The Tribunal dismissed the application as the Applicant failed to demonstrate a reasonable reason for its delay in filing the appeal.