Cynthia Mayaka Beta

Main subject areas

Activity

Published decisions from 2013 to 2026; busiest year 2023 (152 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (55); Affirmed (43); The Appeal is struck out. (12); The appeal was dismissed. (7)

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

Most-cited legislation

• Tax Procedures Act (73)
• Kenya Revenue Authority Act (57)
• Tax Appeals Tribunal Act (50)
• Income Tax Act (49)
• VAT Act (28)
• Tax Procedures Act, 2015 (23)
• Companies Act (11)
• Tax Appeals Tribunal Act, 2013 (10)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (34), Appeal from a tax assessment (31), Appeal from objection decision (13)
• [Tax Appeal] outcomes — Appeal dismissed: 55/332, Affirmed: 43/332, The Appeal is struck out.: 12/332, The appeal was dismissed.: 7/332
• [Appeal] outcomes — Affirmed the Respondent's demand notice.: 1/3, Appeal dismissed: 1/3, Appeal dismissed and appeal struck out: 1/3
• [Miscellaneous Application] outcomes — The application is granted.: 1/2, Appeal granted leave to file out of time and proper filing of documents ordered.: 1/2
• [Customs Dispute] outcomes — The Tribunal allows the Applicant's application.: 1/1
• [Tax Appeals Tribunal Application] outcomes — The application is allowed.: 1/1

Writing characteristics

• Median judgment length ~34442 words
• Includes panel decisions

Remedy patterns

• Each party to bear its own costs. (4)
• Extension of time to file an appeal (4)
• Lifting of agency notices (2)
• Leave to file appeal out of time (2)
• Each party to bear its own costs (2)

Citation patterns

• Avg cited authorities/decision: 0.9
• Frequently applied statutes: Tax Procedures Act (73), Kenya Revenue Authority Act (57), Tax Appeals Tribunal Act (50), Income Tax Act (49), VAT Act (28)