Oluoch Vikiru Beta

Main subject areas

Activity

Published decisions from 2024 to 2024; busiest year 2024 (3 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed the Respondent’s assessments. (1); Affirmed the Respondent's decision to confirm the additional (1); The Tribunal upheld the Appellant's appeal and ordered the R (1)

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

Most-cited legislation

• Tax Procedures Act (2)
• Tax Administration and Tribunals Act (1)
• Tax Appeals Tribunal Act (1)
• VAT Act (1)
• Harmonized System (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision to confirm additional assessments (2), Appeal from a VAT assessment (1)
• [Tax Appeal] outcomes — The Tribunal upheld the Appellant's appeal and ordered the Respondent to refund the VAT of Kshs. 21,204,116.00.: 1/3, Affirmed the Respondent’s assessments.: 1/3, Affirmed the Respondent's decision to confirm the additional assessments: 1/3

Writing characteristics

• Median judgment length ~37302 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 0.3
• Frequently applied statutes: Tax Procedures Act (2), Harmonized System (1), Tax Administration and Tribunals Act (1), Tax Appeals Tribunal Act (1), VAT Act (1)