Kenyan case law
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Associated Battery Manufacturers (EA) Limited v Commissioner of Domestic Taxes (Tax Appeal E1182 of 2024) [2025] KETAT 331 (KLR) (27 August 2025) (Judgment)
✦ The Tribunal finds that the Respondent failed to ascertain and determine the Appellant’s refund application within the statutory timelines under Section 47 of the Tax Procedure Act (TPA). The Appellant’s VAT refund application dated 18th May 2023 was deemed ascertained and approved by operation of law.
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Associated Battery Manufacturers (EA) Ltd v Commissioner of Domestic Taxes (Tax Appeal E1144 of 2024) [2025] KETAT 324 (KLR) (27 August 2025) (Judgment)
✦ The Appellant’s VAT refund application was deemed ascertained and approved by operation of law due to the Respondent's failure to adhere to statutory timelines.
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Guanxi Hydroelectric Construction Bureau Kenya Limited v Commissioner of Domestic Taxes (Appeal E1104 of 2024) [2025] KETAT 341 (KLR) (27 August 2025) (Judgment)
✦ The Tribunal finds the assessments were within the statutory period and the Objection Decision was justified in law.
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Associated Battery Manufacturers (EA) Limited v Commissioner of Domestic Taxes (Tax Appeal E1285 of 2024) [2025] KETAT 339 (KLR) (27 August 2025) (Judgment)
✦ The Appellant's VAT refund application was deemed ascertained and approved by operation of law due to the Respondent's failure to ascertain and determine the application within the statutory timelines.
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Seyjer Enterprises Limited v Commissioner of Investigations and Enforcement (Tax Appeal E1163 of 2024) [2025] KETAT 340 (KLR) (27 August 2025) (Judgment)
✦ The Tribunal found that the Appellant did not provide sufficient documentation to support its claims and did not demonstrate its income for the period of review.
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Drylands Seed Limited v Commissioner of Domestic Taxes (Tax Appeal E599 of 2025) [2025] KETAT 322 (KLR) (22 August 2025) (Ruling)
✦ The Tribunal granted leave to file the appeal out of time, deemed the documents as duly filed, and allowed the Respondent 30 days to file its response.
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Stallion International Logistics Limited v Commissioner of Domestic Taxes (Tax Appeal E808 of 2025) [2025] KETAT 354 (KLR) (22 August 2025) (Ruling)
✦ Leave to appeal out of time is granted
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Demain Limited v Commissioner of Domestic Taxes (Tax Appeal E384 of 2025) [2025] KETAT 323 (KLR) (22 August 2025) (Ruling)
✦ The Tribunal grants leave to amend the Memorandum of Appeal and Statement of Facts.
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Kirin Pipes Limited v Commissioner Intelligence Strategic Operations Investigations and Enforcement (Tribunal Appeal E1116 of 2024) [2025] KETAT 259 (KLR) (22 August 2025) (Judgment)
✦ The Tribunal found that the Respondent erred in treating all bank deposits as income and in confirming the additional tax assessments.
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Virgin Estates Limited v Commissioner of Investigations & Enforcement (Miscellaneous Application E055 of 2025) [2025] KETAT 319 (KLR) (22 August 2025) (Ruling)
✦ The Tribunal grants leave to file the appeal out of time and sets a timeline for the parties to file their respective documents.
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Juliematisse Kenya Limited v Commissioner Legal Services and Board Coordination (Tax Appeal E1126 of 2024) [2025] KETAT 402 (KLR) (15 August 2025) (Judgment)
✦ The Tribunal found that the Respondent was justified in rejecting the Appellant’s objection and upheld the assessments.
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Urgent Cargo Logistics Limited v Commissioner for Customs and Border Control (Tax Appeal E1135 of 2024) [2025] KETAT 258 (KLR) (Civ) (15 August 2025) (Judgment)
✦ The Appeal is struck out.
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Robmerc Kenya Limited v Commissioner of Investigations & Enforcement (Tax Appeal E1177 of 2024) [2025] KETAT 370 (KLR) (Commercial and Tax) (15 August 2025) (Judgment)
✦ The Tribunal upheld the Respondent’s Objection Decision, finding that the Appellant failed to validate its Objection by furnishing the required documents within the specified period.
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Plasma Agencies Limited v Commissioner Customs & Border Control (Tax Appeal E139 of 2025) [2025] KETAT 373 (KLR) (Commercial and Tax) (15 August 2025) (Judgment)
✦ The Appellant was not justified in demanding short levied tax as the correct duty rate was USD 1500/MT, as per the EAC legal notices.
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Medilink Lab & Surgicals Limited v Commissioner of Customs and Border Control (Tax Appeal E113 of 2025) [2025] KETAT 332 (KLR) (15 August 2025) (Judgment)
✦ The Tribunal held that the Appellant's preferred HS Code 9018.39.00 is more appropriate for classifying Bovine Paillettes, as they are instruments used in veterinary sciences.
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Peanco Limited v Commissioner of Domestic Taxes (Appeal E083 of 2025) [2025] KETAT 333 (KLR) (15 August 2025) (Judgment)
✦ The Tribunal finds that the VAT assessments for the year 2017 are outside the statutory timelines and expunges them. The Appellant's burden of disproving the Respondent's decision is upheld.
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Petruit Freight Forwarders Limited v Commissioner of Domestic Taxes (Tax Appeal E1056 of 2024) [2025] KETAT 396 (KLR) (8 August 2025) (Judgment)
✦ The Tribunal found that the Appellant failed to discharge its burden of proof as required under the provisions of section 56(1) of the Tax Procedure Act (TPA).
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Bamburi Cement Plc v Commissioner of Customs and Border Control (Tax Appeal E887 of 2024) [2025] KETAT 392 (KLR) (8 August 2025) (Judgment)
✦ The Tribunal dismissed the appeal, finding that the Appellant lacks locus standi to institute the appeal and that the Respondent's demands were valid under the EACCMA.
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Shemay Medtech Limited v Commissioner of Customs and Border Control (Tax Appeal E1472 of 2024) [2025] KETAT 403 (KLR) (8 August 2025) (Judgment)
✦ The Tribunal finds that the Respondent was justified in demanding short levied taxes as the Appellant failed to comply with the time limit for review as stipulated in Section 229(1) of the East Africa Customs Management Act, 2004.
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Throughout General Supplies Limited v Commissioner of Domestic Taxes (Tax Appeal E1120 of 2024) [2025] KETAT 334 (KLR) (8 August 2025) (Judgment)
✦ The appeal is incompetent and untenable in law
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Kipkebe Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E053 of 2025) [2025] KETAT 298 (KLR) (8 August 2025) (Ruling)
✦ Leave to appeal is granted, and the parties are ordered to file their respective documents within specified timeframes.
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Reckitt Benckiser Services (Kenya) Limited v Commissioner for Customs and Border Control (Tax Appeal E1080 of 2024) [2025] KETAT 368 (KLR) (1 August 2025) (Ruling)
✦ The Tribunal allowed the application to amend the pleadings and granted the Applicant leave to file the amended supplementary statement of facts within 5 days of the ruling.
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Ngulli v Commissioner of Domestic Taxes (Miscellaneous Application E029 of 2025) [2025] KETAT 405 (KLR) (1 August 2025) (Ruling)
✦ The Tribunal granted leave to file appeal out of time due to reasonable cause
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Navigator Freight Limited v Commissioner for Customs and Border Control (Tax Appeal E432 of 2025) [2025] KETAT 379 (KLR) (Commercial and Tax) (1 August 2025) (Ruling)
✦ Tribunal does not have jurisdiction to entertain the application for mandamus.
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Trovados Investment Limited v Commissioner of Domestic Taxes (Miscellaneous Application E033 of 2025) [2025] KETAT 359 (KLR) (18 July 2025) (Ruling)
✦ The application is granted, and the applicant is granted leave to file the appeal out of time.