Walter Ongeti Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2024 (35 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (8); The Appeal is struck out. (5); The Appeal is meritorious and the Tribunal allows the appeal (2); Affirmed (2)

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

Most-cited legislation

• Tax Procedures Act (20)
• Tax Appeals Tribunal Act (15)
• Kenya Revenue Authority Act (14)
• Tax Procedures Act, 2015 (6)
• VAT Act (5)
• Tax Procedures Act 2015 (3)
• Value Added Tax Act, 2013 (3)
• Tax Appeals Tribunal Act, 2013 (3)

Documented reasoning patterns

• Most common procedural postures: Appeal from objection decision (5), Appeal from an objection decision (4), Appeal from a decision to set aside an objection decision (2)
• [Tax Appeal] outcomes — Appeal dismissed: 5/46, The Appeal is struck out.: 5/46, The appeal is allowed.: 2/46, Appeal dismissed, Respondent’s objection upheld: 2/46

Writing characteristics

• Median judgment length ~21381 words
• Includes panel decisions

Remedy patterns

• The Respondent is at liberty to recompute its assessment on VAT in consideration of the invoiced amounts and excluding the non-vatable item within Sixty (60) days of the date of delivery of this Judgment. (1)
• Review of the information and documents provided by the Appellant by the Respondent. (1)
• Allowance of the Appellant's application to amend the VAT returns for May 2021 and claim the input VAT. (1)
• Set aside the Respondent's Objection Decision (1)
• The Respondent to review all documents and render a decision within 60 days (1)

Citation patterns

• Avg cited authorities/decision: 0.3
• Frequently applied statutes: Tax Procedures Act (13), Tax Appeals Tribunal Act (9), Kenya Revenue Authority Act (8), Tax Procedures Act, 2015 (4), VAT Act (4)