Boniface Terer Beta

Main subject areas

Activity

Published decisions from 2017 to 2025; busiest year 2024 (124 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (32); Affirmed (15); The Appeal is struck out. (14); The appeal is struck out. (6)

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

Most-cited legislation

• Kenya Revenue Authority Act (42)
• Tax Procedures Act (27)
• Tax Appeals Tribunal Act (25)
• VAT Act (19)
• Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (17)
• Income Tax Act (15)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (9)
• Tax Appeals Tribunal Act Cap. 469A (9)

Documented reasoning patterns

• Most common procedural postures: Appeal from objection decision (17), Appeal from an objection decision (8), Appeal from a decision of the Commissioner of Domestic Taxes (6)
• [Tax Appeal] outcomes — Appeal dismissed: 17/136, The Appeal is struck out.: 14/136, The appeal is struck out.: 6/136, The Application is dismissed.: 6/136
• [Miscellaneous Application] outcomes — The applicant is granted leave to file the appeal out of time.: 1/2, Leave to file appeal out of time granted: 1/2
• [Miscellaneous Tax Appeal] outcomes — The application is allowed.: 1/2, Application dismissed: 1/2

Writing characteristics

• Median judgment length ~24661 words
• Includes panel decisions

Remedy patterns

• Leave to file appeal out of time (2)
• Granting leave to amend the Memorandum of Appeal and Statement of Facts with the proposed additional documents. (1)
• Leave to file the appeal out of time (1)
• The Appellant stands to suffer irreparable harm if the Agency Orders are carried out (1)
• The Appellant urgently approached the Tribunal to pressure its right to Appeal the objection decision (1)

Citation patterns

• Avg cited authorities/decision: 0.9
• Frequently applied statutes: Kenya Revenue Authority Act (22), Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (16), Tax Appeals Tribunal Act (14), Tax Procedures Act (12), VAT Act (10)