China Communication Construction Company Limited Vs Commissioner of Domestic Taxes
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Date
2023
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Publisher
Kenya Law
Abstract
The 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.