Viriotech Enterprises Limited Vs Commissioner Intelligence, Strategic Operations, Investigations & Enforcement
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Date
2023
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Journal ISSN
Volume Title
Publisher
Kenya Law
Abstract
In its Memorandum of Appeal dated 29th May 2023 and filed on 26th May 2023, the Appeal was based on the grounds that: i. The Respondent erred in law and fact by wrongful deeming the bank credits as sales and charging tax. ii. The Respondent is in violation of Income Tax Act Section 3 (1) on charge of tax. iii. The Respondent is in violation of VAT Act First Schedule Section B on exempted services. iv. The Respondent erred in law by ignoring Section 51(7)2 and 51(11) of the Tax Procedures Act on validity of the Objection Decisions...
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Keywords
Domestic Tax, Income tax