David Ngari Ndiritu T/A Aberdare Solutions Vs Commissioner Investigation & Enforcement
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Date
2023
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Publisher
Kenya Law
Abstract
The Appeal is premised on the following grounds as stated in the Memorandum of Appeal dated 20th July, 2023: i. That the Respondent erred and misdirected itself in fact and in law in rejecting the Appellant's notice of objection to the VAT and income tax additional assessments issued for the period 2014 to 2017. ii. That the Respondent erred and misdirected itself in fact and in law in solely relying on the tax returns filed by third parties to conclude that the Appellant had failed to declare its sales. iii. That the Respondent erred and misdirected itself in fact and law in failing to conduct a proper review of the documents and explanations provided by the Appellant, thereby arriving at the erroneous conclusion that the Appellant failed to declare its sales. iv. That the Respondent erred and misdirected itself in fact and law in finding that the Appellant was a beneficiary of the missing trader scheme from two suppliers without having any basis for its conclusion and in utter disregard of the fact that the suppliers are duly registered for VAT, have physical offices and contacts and
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Keywords
Domestic Tax