Robert Mutuma Beta

Main subject areas

Activity

Published decisions from 2017 to 2026; busiest year 2024 (77 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (32); Affirmed (25); The appeal is dismissed. (7); The appeal was dismissed. (6)
• Consent Judgment: The suit is marked as settled. (1)
• Succession: The estate asset was distributed in equal shares, with the a (1)

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

Most-cited legislation

• Tax Procedures Act (44)
• Kenya Revenue Authority Act (44)
• Tax Appeals Tribunal Act (23)
• Income Tax Act (22)
• VAT Act (15)
• Companies Act (13)
• Tax Procedures Act, 2015 (7)
• Value Added Tax Act (7)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (18), Appeal from a tax assessment (13), Appeal from a review decision (11)
• [Tax Appeal] outcomes — Appeal dismissed: 29/165, Affirmed: 24/165, The appeal is dismissed.: 7/165, The appeal was dismissed.: 6/165
• [Appeal] outcomes — Appeal upheld: 1/2, The appeal was upheld.: 1/2

Writing characteristics

• Median judgment length ~38626 words
• Includes panel decisions

Remedy patterns

• Re-classification of the Appellant’s solar water heating system under HS code 8419:19:00. (1)
• The additional assessment is upheld. (1)
• The Respondent’s decision confirming the assessments is nullified. (1)
• The Appellant’s investment deduction claims are reinstated. (1)
• Refund claim for March 2017 is processed and paid. (1)

Citation patterns

• Avg cited authorities/decision: 0.9
• Frequently applied statutes: Kenya Revenue Authority Act (42), Tax Procedures Act (41), Income Tax Act (22), Tax Appeals Tribunal Act (21), VAT Act (14)