Gloria Ogaga Beta

Main subject areas

Activity

Published decisions from 2023 to 2025; busiest year 2024 (7 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (3); Appeal allowed (2); The Appeal is dismissed. (2); Affirmed (2)

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

Most-cited legislation

• Tax Procedures Act (5)
• Kenya Revenue Authority Act (4)
• Tax Appeals Tribunal Act (4)
• Income Tax Act (3)
• VAT Act (2)
• Taxpayer Appeal Act (TPA) (1)
• Companies Act (1)
• Tax Appeals Tribunal Act (No. 40 of 2013) (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a review decision (6), Appeal from objection decision (5), Appeal from a tax assessment (4)
• [Tax Appeal] outcomes — Affirmed: 18/84, Appeal dismissed: 12/84, Appeal upheld: 4/84, The Tribunal dismissed the appeal.: 3/84
• [Appeal] outcomes — Affirmed: 1/2, The Appellant’s appeal was allowed.: 1/2

Writing characteristics

• Median judgment length ~35908 words
• Includes panel decisions

Remedy patterns

• Reclassification of the Appellant’s product under HS code 4804.19.90. (1)
• Payment of the short levied taxes and interest. (1)
• Allowance of the refund claims for the period between January 2021 to July 2021 (1)
• Referral of the matter back to the Commissioner to review the Production and Sale Agreement and make a decision on the refund claim for October 2020 (1)
• The VAT additional assessments for the periods of January 2018, March 2018, April 2018, and January 2021 are vacated. (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Tax Procedures Act (30), Kenya Revenue Authority Act (15), Income Tax Act (14), Tax Appeals Tribunal Act (12), VAT Act (8)