Ro Kiprotich 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 3 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 notice of assessment (1), Appeal from a confirmed assessment (1), Appeal from a rejection of VAT refund applications (1)
- [Tax Appeal] outcomes — Affirmed: 2/3, The Appeal is not merited, and the Tribunal dismisses the appeal.: 1/3
Writing characteristics
- Median judgment length ~30425 words
- Includes panel decisions
Citation patterns
- Avg cited authorities/decision: 0.3
- Frequently applied statutes: Tax Appeals Tribunal Act (1), VAT Act (2013) (1)
Sample decisions
Spread Marketing Consultancy Limited v Commissioner of Domestic Taxes (Tax Appeal E151 of 2023) [2024] KETAT 1454 (KLR) (13 September 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 1454 (KLR) · 13 September 2024
Prime Capital and Credit Limited v Commissioner for Legal Services and Board Coordination (Tax Appeal E101 of 2023) [2024] KETAT 747 (KLR) (24 May 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 747 (KLR) · 24 May 2024
Africa Gas and Oil Company Limited v Commissioner of Domestic Taxes (Tax Appeal E504 of 2024) [2025] KETAT 196 (KLR) (Commercial and Tax) (14 March 2025) (Judgment)
Tax Appeals Tribunal · [2025] KETAT 196 (KLR) · 14 March 2025