Browsing by Author "Tax Appeal Tribunal"
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Item Airflo Limited V Commissioner of Domestic Taxes(Kenya Law, 2017) Tax Appeal TribunalItem Akusala A. Bornface V Commissioner Domestic Taxes(Kenya Law, 2017) Tax Appeal TribunalItem Antomacks Company Limited Vs Commissioner of Domestic Taxes(Kenya Law, 2023) Tax Appeal TribunalItem Ashut Plastics Limited Vs Kenya Revenue Authority(Kenya Law, 2023) Tax Appeal TribunalThe Appeal is premised on the following grounds as stated in the Memorandum of Appeal date d 20 th June, 2023 and filed on 22 nd June, 2023: a) That the Respondent erred on matters of law by regarding the Appellant's goods as chargeable under the 1 st Schedule of the Excise Duty Act of 2015. b) That the Respondent erred on matters of fact and law by c harging the Appellant's goods E xcise duty contrary to the 1 st Schedule of the Excise Duty Act of 2015 which only provides for taxation of imported plastic articles while the Appellant's goods are locally produced. c) That the Respondent erred in fact and laws by finding that the amendments to the Finance Act 2021 vide the Finance Bill 2022 were intended amendments other than assented amendments to the law as per the letter by the Clerk of the National Assembly dated 28 th July 2022 confirming the amendment. d) Tha t the Respondent erred in both law and fact by failing to consider the evidence produced by the Appellant in their objection dated 23 rd May 2023. e) That the Respondent erred in both law and fact by rejecting the Appellants objection dated 23 rd May 2023. f) That the Respondent erred in both fact and law by issuing additional assessment in the system for the sole reason that the Appellants had not amended their return to include the wrongful assessments.Item Bank of Africa Kenya Limited_vs_Commissioner for Domestic Taxes(Kenya Law, 2022-09-17) Tax Appeal TribunalItem Broadlink General Merchants Limited_v_Commissioner of Domestic Tax(Kenya Law, 2022-08-17) Tax Appeal TribunalItem Canarian Holdings Limited_vs_Commissioner of Domestic_TAT(Kenya Law, 2022-09-17) Tax Appeal TribunalItem Capital Hill Motors V Commissioner of DOmestic Taxes(Kenya Law, 2017) Tax Appeal TribunalItem Charley Automobile Limited Vs Commissioner of Domestic Tat 499 Of 2021(2022-09) Tax Appeal TribunalItem Chekibor Investment Limited Vs Commissioner Of Domestic Taxes Tax(Kenya Law, 2023) Tax Appeal TribunalItem China Communication Construction Company Limited Vs Commissioner of Domestic Taxes(Kenya Law, 2023) Tax Appeal TribunalThe Appellant is a limited liability company incorporated in Kenya whose business activity is that of construction services. The Respondent raised VAT assessment orde rs and debit adjustment vouchers on iTax on 3rd November, 2023 where it disallowed Input VAT amounting to Kshs. 103,351,052.00. The Appellant objected to the VAT assessments on iTax on both 2 nd December, 2022 and on 29 th November 2022. The Respondent issue d the Appellant with an objection decision confirming the tax assessments raised on the Appellant on 27 th January, 2023. Following its dissatisfaction with the Respondent’s decision, the Appellant appealed by filing a Notice of Appeal to the Tribunal date d 24 th February, 2023.Item Civicon Limited V The Commissioner o fDomesticTaxes(Kenya Law, 2017) Tax Appeal TribunalItem Communication Carriers Limited v Commissioner of Domestic Taxes(Kenya Law, 2017) Tax Appeal TribunalItem Corporate Insurance Company Limited v Commissioner of Domestic Tax(Kenya Law, 2017) Tax Appeal TribunalItem Coxwell Express Company Limited Vs Commissioner Investigations & Enforcement Tax(Kenya Law, 2023) Tax Appeal TribunalItem Crocodile Enterprises Limited Vs Commissioner of Domestic Taxes(Kenya Law, 2023) Tax Appeal TribunalItem Cyma Limited Vs Commissioner Legal Services & Board Coordination(Kenya Law, 2023) Tax Appeal TribunalItem Dachi Limited Vs Commissioner Domestic Taxes(Kenya Law, 2023) Tax Appeal TribunalThe Appellant is a private limited liability company duly incorporated and registered under the Companies Act within the Republic of Kenya. Its main form of business is in general construction and related supplies. The Respondent raised and issued additional assessments of VAT on 29th August 2022 for the period of July 2022 amounting to Kshs. 1,980,560.00. On 29th October 2022 the Appellant lodged an objection to the assessment for the period of July 2022. On 29th November 2022 the Respondent issued an Objection decision confirming the VAT assessment. On receiving the Objection decision and being aggrieved, the Appellant filed a Notice of Appeal on 18th January 2023.Item Daniel Gateri Kamau Vs Commissioner Domestic Taxes Appeal(Kenya Law, 2023) Tax Appeal TribunalItem Dankey Press Limited_v_Commissioner of Investigation Enforcement TAT(Kenya Law, 2022-08-17) Tax Appeal Tribunal