Tax Appeal Tribunal

Welcome to the Tax Appeals Tribunal Case Law. Established under the Tax Appeals Tribunal Act Cap. 469A, the Tribunal serves as an independent quasi-judicial body for resolving tax disputes between taxpayers and the Kenya Revenue Authority (KRA). The Tribunal handles appeals across a range of tax matters, including income tax, VAT, customs duties, and excise duties. Explore featured decisions in our Tax Appeals Case Digest  HERE.

34 judgments
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Citation
Judgment date
April 2022
Aquavita Kenya Limited v Commissioner of Domestic Taxes (Appeal 292 of 2021) [2022] KETAT 1181 (KLR) (19 April 2022) (Judgment)
Tax Law
19 April 2022
Tax Law
Chatur Properties Limited v Commissioner of Investigation & Enforcement (Tax Appeal 157 of 2021) [2022] KETAT 1107 (KLR) (19 April 2022) (Judgment)
Tax Law
19 April 2022
Tax Law
Gamaag Agencies v Commissioner of Domestic Taxes (Miscellaneous Application 20 of 2022) [2022] KETAT 1114 (KLR) (19 April 2022) (Ruling)
Tax Law
19 April 2022
Tax Law
Gemini Properties Limited v Commissioner of Investigation & Enforcement (Tax Appeal 156 of 2021) [2022] KETAT 1111 (KLR) (19 April 2022) (Judgment)
Tax Law
19 April 2022
Tax Law
Sawa Sawa Company Limited v Commissioner for Domestic Taxes (Appeal 107 of 2022) [2022] KETAT 1183 (KLR) (19 April 2022) (Ruling) 19 April 2022
Sawe v Commissioner of Domestic Taxes (Miscellaneous Application 172 of 2021) [2022] KETAT 1185 (KLR) (19 April 2022) (Ruling)
Tax Law
19 April 2022
Tax Law
Techno Relief Services Limited v Commissioner for Domestic Taxes (Tax Appeal 285 of 2021) [2022] KETAT 1168 (KLR) (Appeals) (19 April 2022) (Judgment)
Tax Law
19 April 2022
Tax Law
Zikto Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application 187 of 2021) [2022] KETAT 1190 (KLR) (19 April 2022) (Ruling)
Tax Law
19 April 2022
Tax Law
Airtel Networks Kenya Limited v Commissioner of Domestic Taxes (Appeal 221 of 2021) [2022] KETAT 1178 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Appletech Agencies. v Commissioner of Domestic Taxes (Miscellaneous Application 25 of 2022) [2022] KETAT 1131 (KLR) (14 April 2022) (Ruling)
Civil Practice and Procedure
14 April 2022
Civil Practice and Procedure
Genlink Investments Limited v Commissioner of Domestic Taxes (Appeal 417 of 2021) [2022] KETAT 1187 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Google Kenya Limited v Commissioner for Domestic Taxes (Appeal 246 of 2021) [2022] KETAT 1108 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Katsran Ltd v Commissioner of Domestic Taxes (Tax Appeal 182 of 2021) [2022] KETAT 1170 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Kenya Cuttings Limited v Commissioner of Domestic Taxes (Appeal 378 of 2021) [2022] KETAT 1199 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal 105 of 2021) [2022] KETAT 1151 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Kinyua v Commissioner of Domestic Taxes (Appeal 138 of 2021) [2022] KETAT 1188 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Master Enterprises Ltd v Commissioner of Domestic Taxes (Appeal 265 of 2021) [2022] KETAT 1124 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Mbugua v Commissioner of Domestic Taxes (Appeal 293 of 2021) [2022] KETAT 1179 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Menengai Oil Refineries Limited v Commissioner of Investigations & Enforcement (Tax Appeal 166 of 2017) [2022] KETAT 1123 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Population Council v Commissioner of Investigations and Enforcement (Tax Appeal 29 of 2021) [2022] KETAT 1194 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Sbi International Holdings Ag Kenya v Commissioner of Domestic Taxes (Miscellaneous Application 23 of 2022) [2022] KETAT 1105 (KLR) (14 April 2022) (Ruling) 14 April 2022
Shatel Communications Limited v Commissioner of Domestic Taxes (Appeal 613 of 2021) [2022] KETAT 1143 (KLR) (14 April 2022) (Ruling)
Tax Law
14 April 2022
Tax Law
Siya Industries Limited v Commissioner of Customs and Border Control (Tax Appeal 207 of 2021) [2022] KETAT 1165 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Southern Cross Safaris (MSA) Limited v Commissioner of Investigations & Enforcement (Tax Appeal 638 of 2021) [2022] KETAT 1150 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Vishnjikerai v Commissioner of Domestic Taxes (Appeal 117 of 2021) [2022] KETAT 1200 (KLR) (14 April 2022) (Judgment)
Tax Law
14 April 2022
Tax Law
Danros (Kenya) Limited v Commissioner of Domestic Taxes (Miscellaneous Application 181 of 2021) [2022] KETAT 1149 (KLR) (8 April 2022) (Ruling)
Civil Practice and Procedure
8 April 2022
Civil Practice and Procedure
Hussein v Commissioner for Domestic Taxes (Appeal 617 of 2020) [2022] KETAT 1171 (KLR) (8 April 2022) (Judgment)
Tax Law
8 April 2022
Tax Law
Libkwop Company Limited v Commissioner of Domestic Taxes (Tax Appeal 427 of 2021) [2022] KETAT 1125 (KLR) (8 April 2022) (Judgment)
Tax Law
8 April 2022
Tax Law
L"Oreal East Africa Limited v Commissioner of Customs & Border Control (Appeal 259 of 2021) [2022] KETAT 1176 (KLR) (8 April 2022) (Judgment)
Tax Law
8 April 2022
Tax Law
Mactebac Contractors Limited v Commissioner of Investigations & Enforcement (Tax Appeal 309 of 2021) [2022] KETAT 1166 (KLR) (8 April 2022) (Judgment)
Tax Law
8 April 2022
Tax Law
Mara Beef Limited v Commissioner of Domestic Taxes (Appeal 226 of 2020) [2022] KETAT 1101 (KLR) (Civ) (8 April 2022) (Judgment) 8 April 2022
Mechai International v Commissioner of Domestic Taxes (Appeal 38 of 2021) [2022] KETAT 1126 (KLR) (8 April 2022) (Judgment) 8 April 2022
Samich Construction Limited v Commissioner of Domestic Taxes (Appeal 133 of 2020) [2022] KETAT 1184 (KLR) (8 April 2022) (Judgment)
Tax Law
8 April 2022
Tax Law
Shubash & another v Commissioner of Customs & Border Control (Miscellaneous Application 17 of 2022) [2022] KETAT 1197 (KLR) (8 April 2022) (Ruling)
Tax Law
8 April 2022
Tax Law