Kenyan case law
-
New Flamingo Hardware & Paints Limited v Customs and Boarder Control Department (Tax Appeal E1371 of 2024) [2025] KETAT 328 (KLR) (16 October 2025) (Judgment)
✦ The appeal is invalidly lodged and is struck out.
-
Mwangi v Commissioner of Investigations and Enforcement (Tax Appeal E1483 of 2024) [2025] KETAT 293 (KLR) (16 October 2025) (Judgment)
✦ The Tribunal held that the Appellant failed to discharge its burden of proof as required by Section 56(1) of the Tax Procedures Act, and the Respondent's decision was justifiable.
-
Kawangoe Agencies v Commissioner for Domestic Taxes (Tax Appeal E875 of 2025) [2025] KETAT 321 (KLR) (14 October 2025) (Ruling)
✦ The Tribunal dismissed the application and struck it out.
-
Landi Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E919 of 2025) [2025] KETAT 355 (KLR) (14 October 2025) (Ruling)
✦ The Tribunal grants the Applicant's application for extension of time to file appeal documents out of time.
-
Commissioner of Legal Services & Board Co-ordination v Del Monte Kenya Limited (Tax Appeal E1263 of 2024) [2025] KETAT 294 (KLR) (14 October 2025) (Ruling)
✦ The Tribunal grants the Application and allows the Applicant to file the documents in the Supplementary list, and the Respondent is granted leave to file a supplementary statement of facts.
-
Mubea Group Limited v Commissioner of Domestic Taxes (Tax Appeal E946 of 2025) [2025] KETAT 265 (KLR) (13 October 2025) (Ruling)
✦ The Tribunal allowed the application and granted leave to file the appeal out of time.
-
Mymark Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E1171 of 2024) [2025] KETAT 287 (KLR) (13 October 2025) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondent's invalidation decision.
-
Odhimoya Company Limted v Commissioner of Domestic Taxes (Tax Appeal E619 of 2024) [2025] KETAT 275 (KLR) (13 October 2025) (Judgment)
✦ The Tribunal found that the Appellant's notice of objection was not correctly invalidated and that the objection was deemed allowed by the operation of law.
-
Wanaina v Commissioner of Domestic Taxes (Tax Appeal E1110 of 2024) [2025] KETAT 292 (KLR) (13 October 2025) (Judgment)
✦ The appeal is struck out.
-
Bufu v Commissioner Legal Services & Board Cordination (Tax Appeal E636 of 2025) [2025] KETAT 295 (KLR) (13 October 2025) (Ruling)
✦ The application is dismissed as the delay in filing the appeal was inordinate and no satisfactory explanation was provided.
-
Twiga Chemical Industries Limited v Commissioner of Customs and Border Control (Tax Appeal E257 of 2025) [2025] KETAT 320 (KLR) (3 October 2025) (Judgment)
✦ The Tribunal found that the Appellant’s appeal was competently filed and that the Respondent did not err in reclassifying the product.
-
Multicolor Corporation Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E286 of 2025) [2025] KETAT 330 (KLR) (3 October 2025) (Judgment)
✦ The Tribunal found that the Refund Rejection Order was issued within statutory timelines and upheld the decision.
-
Twiga Chemical Industries Limited v Commissioner of Customs and Border Control (Tax Appeal E258 of 2025) [2025] KETAT 336 (KLR) (3 October 2025) (Judgment)
✦ The Tribunal found the Appeal incompetent as it was not filed against the Respondent’s decision of 16th January 2025, but against the decision of 31st January 2025.
-
Martha Mbugua & Associates LLP v Commissioner Legal Services & Board Coordination (Tax Appeal E103 of 2025) [2025] KETAT 356 (KLR) (3 October 2025) (Ruling)
✦ The Tribunal grants the Appellant's Application for leave to amend its pleadings
-
Memlands Enterprises Limited v Commission of Legal Services & Board Coordination (Tax Appeal E1427 of 2024) [2025] KETAT 310 (KLR) (19 September 2025) (Judgment)
✦ The Appellant's appeal is dismissed with costs due to failing to file the appeal within the provided timelines.
-
Abdullahi t/a Victoria Enterprise v Commissioner of Domestic Taxes (Appeal E1441 of 2024) [2025] KETAT 346 (KLR) (19 September 2025) (Judgment)
✦ The Tribunal found that the Respondent’s decision dated 25th January 2024 was not an appealable decision and thus the Appellant’s appeal is not based on an appealable decision. The Respondent was justified in rejecting the Appellant’s late objection.
-
Aspire Kenya Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E462 of 2025) [2025] KETAT 325 (KLR) (19 September 2025) (Ruling)
✦ The Tribunal cannot be deemed functus ocio and proceeds to determine the application for extension of time.
-
Samnga Consortium Limited v Commissioner of Domestic Taxes (Tax Appeal E1384 of 2024) [2025] KETAT 263 (KLR) (Commercial and Tax) (12 September 2025) (Judgment)
✦ The appeal is dismissed as the appeal was not filed within the statutory timelines and without leave of the court.
-
Seaways Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E166 of 2025) [2025] KETAT 261 (KLR) (12 September 2025) (Judgment)
✦ The Tribunal found that the Respondent’s decision not to cancel the transit bond was not founded in law.
-
Evon Energy International Limited v Commissioner Investigations and Enforcement (Tax Appeal E047 of 2025) [2025] KETAT 260 (KLR) (12 September 2025) (Judgment)
✦ The Appeal is improperly before the Tribunal and the Tribunal lacks jurisdiction to determine the appeal on its merits.
-
Star Rentals Limited v Commissioner of Domestic Taxes (Tax Appeal E1482 of 2024) [2025] KETAT 264 (KLR) (12 September 2025) (Judgment)
✦ The Tribunal found the appeal to be competent and the Respondent’s decision to disallow the amendment was not justifiable in law.
-
Mohammed v Kenya Revenue Authority (Tax Appeal E698 of 2025) [2025] KETAT 262 (KLR) (12 September 2025) (Ruling)
✦ The application is dismissed as it lacks merit.
-
Trk Elevators Limited v Commissioner of Domestic Taxes (Tax Appeal E1216 of 2024) [2025] KETAT 350 (KLR) (5 September 2025) (Ruling)
✦ The Tribunal finds the Application merited and orders the Appellant to file and serve the Amended Memorandum of Appeal and a Supplementary Statement of Facts within 5 days, and the Respondent to have leave to file and serve amended Statement of Facts within 14 days.
-
Jaslex Limited v Commissioner for Legal Services Board Coordination (Tax Appeal E807 of 2025) [2025] KETAT 352 (KLR) (5 September 2025) (Ruling)
✦ The Tribunal grants the application for extension of time and allows the appeal.
-
Samawati Capital Partners Limited v Commissioner Legal Services & Board Co-ordination (Miscellaneous Application E058 of 2025) [2025] KETAT 317 (KLR) (29 August 2025) (Ruling)
✦ The Tribunal lacks jurisdiction to entertain the application and strikes out the Notice of Motion.