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.

475 judgments
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Citation
Judgment date
June 2023
Kp Investments Limited v Commissioner of Legal Services & Board Coordination (Appeal 438 of 2022) [2023] KETAT 587 (KLR) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
Kutus v Commissioner of Domestic Taxes (Appeal 660 of 2021) [2023] KETAT 589 (KLR) (29 June 2023) (Judgment)
Civil Practice and Procedure
29 June 2023
Civil Practice and Procedure
Lionpro Group K. Limited v Commissioner of Customs & Border Control (Tax Appeal 426 of 2022) [2023] KETAT 561 (KLR) (Commercial and Tax) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
Mandalia v Commissioner of Domestic Taxes (Appeal E198 of 2023) [2023] KETAT 595 (KLR) (29 June 2023) (Ruling)
Civil Practice and Procedure
29 June 2023
Civil Practice and Procedure
M-Kopa Kenya Limited v Commissioner of Domestic Taxes (Appeal 1237 of 2022) [2023] KETAT 596 (KLR) (Civ) (29 June 2023) (Ruling)
Civil Practice and Procedure
29 June 2023
Civil Practice and Procedure
Naboisho Tourism Partners v Commissioner of Domestic Taxes (Tax Appeal 454 of 2022) [2023] KETAT 560 (KLR) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
NCBA Bank Kenya Plc Limited (Successor in Title of NIC Bank PLC) v Commissioner of Legal Services & Board Coordination (Tax Appeal 666 of 2021) [2023] KETAT 556 (KLR) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
Paper Systems Ltd v Commissioner of Customs & Border Control (Tax Appeal 196 of 2022) [2023] KETAT 606 (KLR) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
Patel v Commissioner of Domestic Taxes (Miscellaneous Case E280 of 2023) [2023] KETAT 611 (KLR) (29 June 2023) (Ruling)
Civil Practice and Procedure
29 June 2023
Civil Practice and Procedure
Sea-Tech Limited v Commissioner of Domestic Taxes (Appeal 636 of 2022) [2023] KETAT 590 (KLR) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
Shelterbuilt Company Limited v Commissioner of Domestic Taxes (Appeal 357 of 2022) [2023] KETAT 585 (KLR) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
Tancity Energy Limited v Commissioner of Domestic Taxes (Tax Appeal 460 of 2022) [2023] KETAT 558 (KLR) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
Thaara Limited v Commissioner of Domestic Taxes (Appeal 1111 of 2022) [2023] KETAT 594 (KLR) (Civ) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
UDV Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 669 of 2022) [2023] KETAT 607 (KLR) (29 June 2023) (Judgment)
Tax Law
29 June 2023
Tax Law
Uto Creation Studios Limited v Commissioner of Domestic Taxes (Tax Appeal 318 of 2023) [2023] KETAT 563 (KLR) (29 June 2023) (Ruling)
Civil Practice and Procedure
29 June 2023
Civil Practice and Procedure
Baylem Limited v Commissioner of Domestic Taxes (Appeal 921 of 2022) [2023] KETAT 355 (KLR) (9 June 2023) (Ruling)
Civil Practice and Procedure
9 June 2023
Civil Practice and Procedure
Cents Traders v Commissioner of Customs & Border Control (Appeal 390 of 2022) [2023] KETAT 350 (KLR) (9 June 2023) (Judgment) 9 June 2023
Gakahu v Commissioner of Customs and Border Control (Appeal 189 of 2022) [2023] KETAT 347 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Gathee Wholesalers Limited v Commissioner of Domestic Taxes (Appeal E107 of 2023) [2023] KETAT 336 (KLR) (Civ) (9 June 2023) (Ruling)
Civil Practice and Procedure
9 June 2023
Civil Practice and Procedure
Hamwe Logistics and Suppliers Limited v Commissioner of Domestic Taxes (Appeal E104 of 2023) [2023] KETAT 357 (KLR) (Civ) (9 June 2023) (Ruling)
Civil Practice and Procedure
9 June 2023
Civil Practice and Procedure
Ingala Building and Construction Limited v Commissioner of Domestic Taxes (Appeal 627 of 2022) [2023] KETAT 353 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Insteel Limited v Commissioner of Customs and Border Control (Appeal 27 of 2022) [2023] KETAT 346 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Karatina Emporium Limited v Commissioner of Domestic Taxes (Miscellaneous Application E24 of 2023) [2023] KETAT 358 (KLR) (Civ) (9 June 2023) (Ruling)
Civil Practice and Procedure
9 June 2023
Civil Practice and Procedure
Kenya Education Network Registered Trustees v Commissioner of Domestic Taxes (Appeal 1459 of 2022) [2023] KETAT 356 (KLR) (9 June 2023) (Ruling)
Tax Law
9 June 2023
Tax Law
Kenya Nut Company Limited v Commissioner of Domestic Taxes (Appeal 322 of 2022) [2023] KETAT 349 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Kenya Nut Company Limited v Commissioner of Domestic Taxes (Appeal 575 of 2022) [2023] KETAT 334 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Kifaru Enterprises Limited v Commissioner of Customs & Border Control (Appeal 635 of 2022) [2023] KETAT 354 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Kiteco Housing Investments Cooperative Society Limited v Commissioner of Domestic Taxes (Appeal 75 of 2023) [2023] KETAT 335 (KLR) (Civ) (9 June 2023) (Ruling)
Civil Practice and Procedure
9 June 2023
Civil Practice and Procedure
Mombasa Maize Millers Limited v Commissioner of Legal Services and Board Coordination (Appeal 540 of 2022) [2023] KETAT 351 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Mombasa Maize Millers Limited v Commissioner of Legal Services & Board Coordination (Appeal 541 of 2022) [2023] KETAT 339 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Mwiti v Commissioner of Domestic Taxes (Appeal 549 of 2022) [2023] KETAT 340 (KLR) (Commercial and Tax) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Nasscom Limited v Commissioner of Investigations & Enforcement (Tax Appeal 256 of 2022) [2023] KETAT 348 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Safaricom PLC v Commissioner of Domestic Taxes (Appeal 1103 of 2022) [2023] KETAT 333 (KLR) (9 June 2023) (Ruling)
Civil Practice and Procedure
9 June 2023
Civil Practice and Procedure
Traders v Commissioner of Customs & Border Control (Appeal 391 of 2022) [2023] KETAT 337 (KLR) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Viraj Development Limited v Commissioner of Investigations and Enforcement (Appeal 449 of 2022) [2023] KETAT 338 (KLR) (Civ) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Wara Link Logistics Limited v Commissioner of Domestic Taxes (Appeal 563 of 2022) [2023] KETAT 352 (KLR) (Commercial and Tax) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Wire Products Limited v Commissioner of Customs & Border Control (Appeal 573 of 2022) [2023] KETAT 341 (KLR) (Civ) (9 June 2023) (Judgment)
Tax Law
9 June 2023
Tax Law
Berowa Traders Limited v Commisioner of Domestic Taxes (Tax Appeal 350 of 2022) [2023] KETAT 290 (KLR) (Civ) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
Chandaria Industries Limited v Commissioner of Customs and Border Control (Appeal 214 of 2022) [2023] KETAT 289 (KLR) (2 June 2023) (Judgment) 2 June 2023
Chershire Freight Limited v Commissioner of Legal Services and Board Coordination (Appeal 525 of 2022) [2023] KETAT 330 (KLR) (Civ) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
East African Sea Foods Limited v Commissioner of Domestic Taxes (Appeal 61 of 2022) [2023] KETAT 326 (KLR) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
Embridge Engineering Limited v Commissioner of Investigations & Enforcement (Appeal 102 of 2022) [2023] KETAT 327 (KLR) (2 June 2023) (Judgment) 2 June 2023
H & K Auto Box Limited v Commissioner of Domestic Taxes (Tax Appeal 660 of 2022) [2023] KETAT 294 (KLR) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
In re Control Department (Appeal 384 of 2022) [2023] KETAT 291 (KLR) (Civ) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
KLM Royal Dutch Airlines v Commissioner of Domestic Taxes (Tax Appeal 842 of 2022) [2023] KETAT 332 (KLR) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
Mreri v Commisioner of Domestic Taxes (Appeal 595 of 2022) [2023] KETAT 293 (KLR) (Civ) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
Oluoch v Commissioner of Legal Services and Board Coordination (Appeal 104 of 2022) [2023] KETAT 325 (KLR) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
Rapid Papers Limited v Commissioner, Customs & Border Control (Appeal 392 of 2022) [2023] KETAT 329 (KLR) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
Sojpar Limited v Commissioner of Customs & Border Control (Appeal 387 of 2022) [2023] KETAT 328 (KLR) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law
Techsavana Company Limited v Commissioner of Domestic Taxes (Appeal 655 of 2021) [2023] KETAT 331 (KLR) (2 June 2023) (Judgment)
Tax Law
2 June 2023
Tax Law