Vikuru Beta
Read this first — limitations.
- Patterns reflect published decisions only.
- This is not an assessment of private character, integrity or bias.
- Outcome distributions are per case-type and not comparable across courts/years.
- Based on 20 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Documented reasoning patterns
- Most common procedural postures: Appeal from a decision of the Commissioner of Investigation & Enforcement (2), Appeal from a decision of the Commissioner of Customs & Border Control (2), Appeal from a VAT assessment (1)
- [Tax Appeal] outcomes — Affirmed: 6/20, Appeal dismissed: 4/20, Appeal upheld: 1/20, The Appellant's appeal was dismissed: 1/20
Writing characteristics
- Median judgment length ~32936 words
- Includes panel decisions
Remedy patterns
- Refund of excess tax (1)
Citation patterns
- Avg cited authorities/decision: 0.7
- Frequently applied statutes: Tax Procedures Act (6), Kenya Revenue Authority Act (5), Income Tax Act (3), Tax Appeals Tribunal Act, 2013 (2), VAT Act (2)
Sample decisions
Mungai v Commissioner of Domestic Taxes (Tax Appeal 970 of 2022) [2023] KETAT 551 (KLR) (1 September 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 551 (KLR) · 1 September 2023
Njenga v Commissioner of Legal Services & Board Coordination (Tax Appeal 1380 of 2022) [2023] KETAT 632 (KLR) (3 November 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 632 (KLR) · 3 November 2023
Daniels Outlets Ltd v Commissioner of Legal Services & Board Coordination (Tax Appeal E534 of 2023) [2024] KETAT 1018 (KLR) (12 July 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 1018 (KLR) · 12 July 2024
Salwa Kenya Limited v Commissioner of Investigation & Enforcement (Tax Appeal 416 of 2023) [2024] KETAT 1027 (KLR) (19 July 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 1027 (KLR) · 19 July 2024
Salim Merchandise Company Limited v Commissioner, Intelligence, Strategic Operations and Investigations & Enforcement (Tax Appeal E174 of 2023) [2024] KETAT 1045 (KLR) (28 June 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 1045 (KLR) · 28 June 2024
Harley’s Limited v Commissioner of Customs & Border Control (Tax Appeal E034 of 2023) [2024] KETAT 144 (KLR) (9 February 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 144 (KLR) · 9 February 2024
Ombra Limited v Commissioner of Customs & Border Control (Tax Appeal 1485 of 2022) [2024] KETAT 147 (KLR) (Civ) (9 February 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 147 (KLR) · 9 February 2024
Redavia Kenya Asset Limited v Commissioner of Customs & Border Control (Tax Appeal 1289 of 2022) [2024] KETAT 148 (KLR) (9 February 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 148 (KLR) · 9 February 2024
Sportybet Limited v Commissioner Domestic Taxes (Appeal 344 of 2023) [2024] KETAT 258 (KLR) (Civ) (23 February 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 258 (KLR) · 23 February 2024
Longhorn Publishers PLC v Commssioner Domestic Taxes (Tax Appeal 010 of 2022) [2024] KETAT 270 (KLR) (23 February 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 270 (KLR) · 23 February 2024