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
May 2023
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
Jitihada Furniture Centre Ltd v Commissioner of Domestic Taxes (Appeal 274 of 2022) [2023] KETAT 261 (KLR) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Jojean Properties Limited v Commissioner of Domestic Taxes (Appeal 550 of 2021) [2023] KETAT 267 (KLR) (Civ) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Mulama v Kenya Revenue Authority (Appeal 301 of 2022) [2023] KETAT 306 (KLR) (Civ) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Nakuru Cosmetics Centre Limited v Commisioner Domestic Taxes (Appeal 549 of 2021) [2023] KETAT 268 (KLR) (Commercial and Tax) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Namah Enterprises Limited v Commissioner of Domestic Taxes (Appeal 922 of 2022) [2023] KETAT 270 (KLR) (Civ) (12 May 2023) (Judgment) 12 May 2023
ORB Energy Private Limited v Commissioner of Domestic Taxes (Appeal 101 of 2022) [2023] KETAT 255 (KLR) (Commercial and Tax) (12 May 2023) (Judgment)
Commercial Law
12 May 2023
Commercial Law
Scandinavian Solar Systems Ltd v Commissioner of Customs & Border Control (Appeal 249 of 2021) [2023] KETAT 303 (KLR) (Civ) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Shriji Stationers Limited v Commissioner of Customs & Border Control (Appeal 198 of 2022) [2023] KETAT 252 (KLR) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Sunpower International Limited v Commissioner of Customs and Border Control (Appeal 179 of 2022) [2023] KETAT 301 (KLR) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Suntech Power Limited v Commissioner of Customs & Border Control (Tax Appeal 143 of 2022) [2023] KETAT 300 (KLR) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Unity Homes Limited v Commissioner of Customs & Border Control (Appeal 404 of 2022) [2023] KETAT 266 (KLR) (12 May 2023) (Judgment)
Tax Law
12 May 2023
Tax Law
Dallais Construction Limited v Commissioner of Domestic Taxes (Miscellaneous Application 265 of 2022) [2023] KETAT 210 (KLR) (Civ) (5 May 2023) (Ruling)
Civil Practice and Procedure
5 May 2023
Civil Practice and Procedure
Deep Creek Enterpries Limited v Commissioner of Domestic Taxes (Tax Appeal 280 of 2020) [2023] KETAT 216 (KLR) (5 May 2023) (Ruling)
Tax Law
5 May 2023
Tax Law
Fortec Hardware & Accessories Limited v Commissioner of Investigations & Enforcement (Appeal 439 of 2021) [2023] KETAT 219 (KLR) (Civ) (5 May 2023) (Judgment)
Tax Law
5 May 2023
Tax Law
Gitari Wholesalers Limited v Commissioner of Domestic Taxes (Miscellaneous Application E069 of 2023) [2023] KETAT 223 (KLR) (Civ) (5 May 2023) (Ruling)
Civil Practice and Procedure
5 May 2023
Civil Practice and Procedure
Goldtex Enterprises Limited v Commissioner of Customs & Border Control (Appeal 190 of 2022) [2023] KETAT 212 (KLR) (5 May 2023) (Judgment)
Tax Law
5 May 2023
Tax Law
Johnwin Investment Limited v Commissioner of Customs & Border Control (Appeal 277 of 2022) [2023] KETAT 218 (KLR) (5 May 2023) (Judgment) 5 May 2023
Jurgen Construction Co Limited v Commissioner of Domestic Taxes (Miscellaneous Application 269 of 2022) [2023] KETAT 221 (KLR) (5 May 2023) (Ruling)
Tax Law
5 May 2023
Tax Law
Kipeto Energy PLC v Commissioner of Domestic Taxes (Appeal 233 of 2022) [2023] KETAT 214 (KLR) (Civ) (5 May 2023) (Judgment)
Tax Law
5 May 2023
Tax Law
Logistics & Energy Africa Limited v Commissioner of Domestic Taxes (Miscellaneous Application 257 of 2022) [2023] KETAT 211 (KLR) (Commercial and Tax) (5 May 2023) (Ruling)
Tax Law
5 May 2023
Tax Law
Mart v Commissioner of Customs & Border Control (Appeal 193 of 2022) [2023] KETAT 213 (KLR) (Civ) (5 May 2023) (Judgment) 5 May 2023
Mobi Link Limited v Commissioner of Domestic Taxes (Appeal 149 of 2023) [2023] KETAT 215 (KLR) (Civ) (5 May 2023) (Ruling)
Civil Practice and Procedure
5 May 2023
Civil Practice and Procedure
Netasam Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application 36 of 2023) [2023] KETAT 220 (KLR) (5 May 2023) (Ruling)
Civil Practice and Procedure
5 May 2023
Civil Practice and Procedure
Regnol Oil Kenya Limited v Commissioner of Domestic Taxes (Miscellaneous Application E021 of 2023) [2023] KETAT 209 (KLR) (5 May 2023) (Ruling)
Civil Practice and Procedure
5 May 2023
Civil Practice and Procedure
Vibe Nairobi Limited v Commissioner of Domestic Taxes (Miscellaneous Application 266 of 2022) [2023] KETAT 222 (KLR) (Commercial and Tax) (5 May 2023) (Ruling)
Commercial Law
5 May 2023
Commercial Law
Yago Electrical & Refrigeration Service Limited v Commissioner of Domestic Taxes (Appeal 251 of 2022) [2023] KETAT 217 (KLR) (Civ) (5 May 2023) (Ruling)
Tax Law
5 May 2023
Tax Law
March 2023
Abyssinia Iron and Steel Limited v Commissioner of Customs & Border Control (Appeal 457 of 2022) [2023] KETAT 238 (KLR) (Commercial and Tax) (31 March 2023) (Ruling)
Civil Practice and Procedure
31 March 2023
Civil Practice and Procedure
Boniface v Commissioner of Domestic Taxes (Miscellaneous Application 27 of 2022) [2023] KETAT 240 (KLR) (31 March 2023) (Ruling)
Tax Law
31 March 2023
Tax Law
Doshi & Co (Hardware) Limited v Commissioner of Customs & Border Control (Tax Appeal 169 of 2019) [2023] KETAT 244 (KLR) (31 March 2023) (Ruling)
Civil Practice and Procedure
31 March 2023
Civil Practice and Procedure
East African Cables PLC v Kenya Revenue Authority (Miscellaneous Application 26 of 2023) [2023] KETAT 247 (KLR) (Commercial & Admiralty) (31 March 2023) (Ruling)
Tax Law
31 March 2023
Tax Law
Hussein Aluminium Glass Hardware v Commissioner of Domestic Taxes (Miscellaneous Application 205 of 2022) [2023] KETAT 245 (KLR) (Civ) (31 March 2023) (Ruling)
Tax Law
31 March 2023
Tax Law
Ogango v Commissioner of Domestic Taxes (Miscellaneous Application 133 of 2023) [2023] KETAT 243 (KLR) (Commercial and Tax) (31 March 2023) (Ruling)
Tax Law
31 March 2023
Tax Law
Owuor v Commissioner of Domestic Taxes (Appeal 1372 of 2022) [2023] KETAT 239 (KLR) (31 March 2023) (Ruling)
Tax Law
31 March 2023
Tax Law
Powerex Trading Company Limited v Commissioner of Investigations & Enforcement (Appeal 56 of 2019) [2023] KETAT 237 (KLR) (31 March 2023) (Ruling)
Tax Law
31 March 2023
Tax Law
Priyann Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application 8 of 2023) [2023] KETAT 246 (KLR) (Civ) (31 March 2023) (Ruling)
Civil Practice and Procedure
31 March 2023
Civil Practice and Procedure
Suluhisho Africa Limited v Commissioner of Domestic Taxes (Miscellaneous Application E007 of 2023) [2023] KETAT 242 (KLR) (31 March 2023) (Ruling)
Tax Law
31 March 2023
Tax Law
Valli v Commissioner of Domestic Taxes (Tribunal Appeal 852 of 2022) [2023] KETAT 241 (KLR) (Civ) (31 March 2023) (Ruling)
Tax Law
31 March 2023
Tax Law
Aburo General Contractors Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 824 of 2020) [2023] KETAT 94 (KLR) (17 March 2023) (Judgment) 17 March 2023
Angelica Medical Supplies Limited v Commissioner of Customs & Border Control (Appeal 258 of 2021) [2023] KETAT 135 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Animix Limited v Commissioner of Customs & Border Control (Tribunal Appeal 516 of 2021) [2023] KETAT 113 (KLR) (17 March 2023) (Judgment) 17 March 2023
Asea Brown Boveri (ABB) Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 854 of 2021) [2023] KETAT 92 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Bahari Dhow Limited v Commissioner of Domestic Taxes (Tribunal Appeal 41 of 2022) [2023] KETAT 97 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Bidcoro Africa Limited v Commissioner of Customs & Border Control (Appeal 595 of 2021) [2023] KETAT 151 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Bidcoro Africa Limited v Commissioner of Customs & Border Control (Tribunal Appeal 596 of 2021) [2023] KETAT 111 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Bidcoro Africa Limited v Commissioner of Customs & Border Control (Tribunal Appeal 689 of 2021) [2023] KETAT 109 (KLR) (17 March 2023) (Judgment) 17 March 2023
Bluejay Limited v Commissioner of Domestic Taxes (Tribunal Appeal 255 of 2022) [2023] KETAT 126 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Cementers Limited v Commissioner of Domestic Taxes (Tribunal Appeal 715 of 2021) [2023] KETAT 96 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Chegero v Commissioner of Domestic Taxes (Tribunal Appeal 866 of 2021) [2023] KETAT 93 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
China Huaxi Enterprises Limited v Commissioner of Domestic Taxes (Tribunal Appeal 582 of 2021) [2023] KETAT 112 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law