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Cases

Case Laws

Withholding tax is not applicable on payments made by Kenyan resident persons (or non-resident persons with a permanent establishment in Kenya) to South African resident persons also French and "Netherland" entities: 
KRA claims DTA does not contain an Article specifically addressing management and professional fees and therefore tax income under Article 22 (3)-"Other Income" however TAT ruled that it should be taxed as "business profits" under Article 7. Since no definition of term "business" and Non-resident entity(McKinsey SA) has no "permanent establishment " in Kenya. 

Offering and freewill donations are not income chargeable with income tax, it was not necessary for the Church to seek an exemption
Court rules in favour of KRA in case where KRA defied the National Treasury's order for abandonment of self-assessed tax by London Distillers. (Sections 37(2) and 89 of TPA)
High Court ruled in favour of taxpayer that KRA has no power under section 17 of the VAT Act to disallow an input VAT claim for the reason of late filing as long as the claim is made within 6 months.
Discounted School Fees for teachers' dependents is a non-cash benefit under ITA: Sec3(2)(a)(ii) and Sec5(2)(b) and therefore taxable as per section5(5) 


TAT found that the appellant’s decision to rely on Gazette Notices that had expired to claim for relief under the Duty Remission Scheme was invalid and unsustainable in law.
  • TAT 1450/2022: Equator Bottlers Limited vs The Commissioner of Customs and Border Control
The Appeal was allowed by the TAT which found that locally manufactured articles of plastic were left out of under tariff Codes 3923.30.00 and 3923.90.90 descriptions under the Finance Act 2022. The law in place at the time of the assessment provided that only imported articles of plastic that fell under these tariff Codes  were excisable at 10%. 
  • TAT 12/2023: Blowplast Limited vs Commissioner of Legal Services & Board Coordination
  • TAT 25/2023: Nairobi Plastics Limited vs Commissioner of Legal Services & Board Coordination
TAT granted the appellant leave to file an appeal out of time, deemed the Notice of Appeal and the Appeal documents filed on the 24/10/2023 as duly filed and served. It further ordered the respondent to file and serve its SoF within 30 days after delivery of the Ruling. It also lifted the Restraint Order placed over specific property and the Agency Notices issued to the appellant’s bankers and tenants. 
  • MISC 713/2023: Ravasam Development Company Limited vs Commissioner of Investigations and Enforcement

TAT dismissed the application on grounds that the appellant did not provide any evidence to support their claims about the lapse in the information flow caused by their accountant.
  • MIMISC 601/2023: Medinova Surgical Supplies Co. Ltd vs Commissioner of Domestic Taxes

TAT granted the appellant leave to file an appeal out of time and file and serve its NoA, MoA, SoF and tax decision within 15 days of the date of delivery of the ruling. 
  • MISC 123/2023: Kaisugu Limited vs Commissioner of Domestic Taxes


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