Erick Komolo Beta

Main subject areas

Activity

Published decisions from 2023 to 2026; busiest year 2024 (51 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (16); The Appeal is struck out. (7); Affirmed (5); The appeal is struck out. (4)

Counts are per published decision as classified by AI; not comparable across courts or years.

Most-cited legislation

• Tax Appeals Tribunal Act (18)
• Kenya Revenue Authority Act (15)
• Tax Procedures Act (15)
• Tax Procedures Act, 2015 (10)
• VAT Act (7)
• Tax Appeals Tribunal Act, 2013 (6)
• Income Tax Act (5)
• KRA Act (5)

Documented reasoning patterns

• Most common procedural postures: Appeal from a review decision (4), Appeal from objection decision (4), Appeal from a decision of the Commissioner of Domestic Taxes (3)
• [Tax Appeal] outcomes — Appeal dismissed: 11/69, The Appeal is struck out.: 7/69, The Appeal is dismissed.: 4/69, The appeal is struck out.: 3/69
• [Customs Dispute] outcomes — The Tribunal allows the Applicant's application.: 1/1

Writing characteristics

• Median judgment length ~23358 words
• Includes panel decisions

Remedy patterns

• Each party to bear its own costs (2)
• The Appellant's objection is upheld. (1)
• The Respondent is ordered to review the objection and issue a new decision. (1)
• Granting leave to file an appeal out of time (1)
• Extension of time to file appeal (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Tax Appeals Tribunal Act (13), Tax Procedures Act (10), Kenya Revenue Authority Act (9), Tax Procedures Act, 2015 (7), Tax Appeals Tribunal Act, 2013 (5)