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.

76 judgments
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Citation
Judgment date
May 2023
Amstel Trading Company Limited v Commissioner of Customs & Border Control (Appeal 389 of 2022) [2023] KETAT 308 (KLR) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Ashleys (Kenya) Limited v Commissioner of Legal Services & Board Co-ordination (Appeal 137 of 2022) [2023] KETAT 256 (KLR) (Commercial and Tax) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Calsif Enterprises Limited v Commissioner of Domestic Taxes (Appeal 257 of 2022) [2023] KETAT 262 (KLR) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Ermer Limited v Commissioner of Customs & Border Control (Appeal 180 of 2022) [2023] KETAT 302 (KLR) (Civ) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Hemwil Investment Limited v Commissioner of Customs & Border Control (Appeal E208 of 2023) [2023] KETAT 313 (KLR) (26 May 2023) (Ruling)
Tax Law
26 May 2023
Tax Law
Humble Enterprises v Commisioner of Domestic Taxes (Tax Appeal 74 of 2022) [2023] KETAT 254 (KLR) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Jubet Investment Limited v Commissioner of Domestic Taxes (Appeal 244 of 2021) [2023] KETAT 260 (KLR) (26 May 2023) (Judgment)
Commercial Law
26 May 2023
Commercial Law
Kaara v Commissioner of Domestic Taxes (Appeal 393 of 2022) [2023] KETAT 265 (KLR) (Civ) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Kaitheri Housing Co-operative Society Limited v Commissioner of Domestic Taxes (Appeal 807 of 2022) [2023] KETAT 296 (KLR) (Civ) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Kikopa Limited v Commissioner of Customs & Border Control (Appeal 493 of 2021) [2023] KETAT 311 (KLR) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Lenguris v Commissioner of Domestic Taxes (Appeal 291 of 2022) [2023] KETAT 305 (KLR) (26 May 2023) (Judgment)
Civil Practice and Procedure
26 May 2023
Civil Practice and Procedure
Mutai v Commissioner of Domestic Taxes (Appeal 442 of 2022) [2023] KETAT 309 (KLR) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Mwangi v Commissioner of Customs & Border Control (Appeal 790 of 2022) [2023] KETAT 312 (KLR) (Civ) (26 May 2023) (Judgment)
Commercial Law
26 May 2023
Commercial Law
Newmont Commodities Limited v Commissioner of Domestic Taxes (Tax Appeal 175 of 2022) [2023] KETAT 259 (KLR) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Njoroge v Commissioner of Domestic Taxes (Appeal 78 of 2022) [2023] KETAT 298 (KLR) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Noon Works Limited v Commissioner of Investigations & Enforcement (Tax Appeal 448 of 2022) [2023] KETAT 272 (KLR) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Pesapal Limited v Commissioner of Domestic Taxes (Appeal 13 of 2021) [2023] KETAT 297 (KLR) (Civ) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Pollen Limited v Commissioner of Domestic Taxes (Appeal 311 of 2022) [2023] KETAT 264 (KLR) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
PVH Kenya Limited v Commissioner of Legal Services & Board Coordination (Appeal 712 of 2021) [2023] KETAT 310 (KLR) (26 May 2023) (Judgment) 26 May 2023
Rohto Mentholatum (Kenya) Limited v Commissioner of Customs & Border Control (Appeal 789 of 2021) [2023] KETAT 271 (KLR) (Commercial and Tax) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Safqa Limited v Commissioner of Customs & Border Control (Appeal 388 of 2022) [2023] KETAT 307 (KLR) (Civ) (26 May 2023) (Judgment)
Tax Law
26 May 2023
Tax Law
Sollatek Electronics Kenya Limited v Commissioner of Customs & Border Control (Appeal 142 of 2022) [2023] KETAT 257 (KLR) (Commercial and Tax) (26 May 2023) (Judgment) 26 May 2023
Batoka Pharmacy Limited v Commissioner of Domestic Taxes (Appeal 154 of 2022) [2023] KETAT 315 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Blocks International Limited v Commissioner of Domestic Taxes (Appeal 469 of 2021) [2023] KETAT 319 (KLR) (19 May 2023) (Judgment) 19 May 2023
Duro Farms Limited v Commissioner of Legal Services and Board Coordination (Appeal 267 of 2021) [2023] KETAT 318 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Francis Matiru Kamande t/a Mbachuma Enterprises v Commissioner of Legal Services & Board Coordination (Tax Appeal 461 of 2022) [2023] KETAT 282 (KLR) (Civ) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Godka Enterprises Limited v Kenya Revenue Authority (Appeal 641 of 2022) [2023] KETAT 320 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Hardware Trading Stores Ltd v Commissioner of Domestic Taxes (Tax Appeal 108 of 2020) [2023] KETAT 274 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Hotel Rastopark Limited v Commissioner of Domestic Taxes (Appeal 517 of 2022) [2023] KETAT 276 (KLR) (Civ) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
ICEA General Insurance Co. Ltd v Commissioner of Domestic Taxes (Appeal 392 of 2021) [2023] KETAT 279 (KLR) (19 May 2023) (Judgment) 19 May 2023
Kenya Cuttings Limited v Commissioner of Legal and Board Coordination (Appeal 666 of 2022) [2023] KETAT 314 (KLR) (Commercial and Tax) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
King’orani Investment Ltd v Commissioner of Domestic Taxes (Appeal 466 of 2022) [2023] KETAT 280 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Mahindi Building & Supplies Limited v Commissioner of Legal Services & Board Coordination (Appeal 205 of 2022) [2023] KETAT 278 (KLR) (Commercial and Tax) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Ndururi v Commissioner of Domestic Taxes (Tax Appeal 509 of 2022) [2023] KETAT 323 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Oduor v Commissioner of Domestic Taxes (Appeal 156 of 2022) [2023] KETAT 316 (KLR) (Civ) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Office Hub Limited v Commissioner of Domestic Taxes (Appeal 477 of 2022) [2023] KETAT 273 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Panna Music Centre Ltd v Commissioner of Domestic Taxes (Appeal 429 of 2021) [2023] KETAT 277 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Parshva Mombasa Ltd v Commissioner of Customs and Border Control (Tax Appeal 195 of 2022) [2023] KETAT 284 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Shah v Commissioner of Domestic Taxes (Tax Appeal 479 of 2022) [2023] KETAT 324 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Twiga Stationeries and Printer Ltd v Commissioner of Customs & Border Control (Tax Appeal 212 of 2022) [2023] KETAT 283 (KLR) (Civ) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Unga Limited v Commissioner of Domestic Taxes (Appeal 1191 of 2022) [2023] KETAT 321 (KLR) (Civ) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Vyezinina Restaurant v Commissioner of Domestic Taxes (Appeal 379 of 2022) [2023] KETAT 317 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Wambui v Commissioner of Domestic Taxes (Appeal 656 of 2021) [2023] KETAT 275 (KLR) (19 May 2023) (Judgment)
Tax Law
19 May 2023
Tax Law
Astron Enterprises Limited v Commissioner of Customs & Border Control (Appeal 191 of 2022) [2023] KETAT 304 (KLR) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Chloride Exide Limited v Commissioner of Customs & Border Control (Appeal 369 of 2021) [2023] KETAT 345 (KLR) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Climacento Green Tech Limited v Commissioner of Customs & Border Control (Appeal 135 of 2022) [2023] KETAT 258 (KLR) (Civ) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Davis & Shirtliff Limited v Commissioner of Customs & Border Control (Appeal 368 of 2021) [2023] KETAT 263 (KLR) (Commercial and Tax) (12 May 2023) (Judgment) 12 May 2023
Fivespot Kenya Limted v Commissioner of Domestic Taxes (Appeal 760 of 2021) [2023] KETAT 269 (KLR) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Francline Enterprises v Commissioner of Domestic Taxes (Appeal 73 of 2022) [2023] KETAT 253 (KLR) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Ison Technologies Kenya Limited v Commissioner of Domestic Taxes (Appeal 117 of 2022) [2023] KETAT 299 (KLR) (Commercial and Tax) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law