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
March 2023
City Gas East Africa Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 411 of 2021) [2023] KETAT 119 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Dac Aviation EA Limited v Commissioner of Legal Services & Board Co-Ordination (Appeal 481 of 2021) [2023] KETAT 144 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Equity Bank Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 314 of 2021) [2023] KETAT 121 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Equity Insurance Agency Limited v Commissioner of Domestic Taxes (Appeal 628 of 2021) [2023] KETAT 154 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Excel Chemicals Limited v Commissioner of Domestic Taxes (Appeal 533 of 2022) [2023] KETAT 145 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Frontier Engineering Limited v Commissioner of Domestic Taxes (Tribunal Appeal 45 of 2022) [2023] KETAT 128 (KLR) (Civ) (17 March 2023) (Judgment)
Civil Practice and Procedure
17 March 2023
Civil Practice and Procedure
Good Earth (Group) Limited v Commissioner of Domestic Taxes (Appeal 168 of 2022) [2023] KETAT 133 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Google Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 476 of 2020) [2023] KETAT 118 (KLR) (17 March 2023) (Judgment) 17 March 2023
Hijaz Technologies Limited v Commissioner of Legal Services & Board Coordination (Tribunal Appeal 324 of 2022) [2023] KETAT 116 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
ICEA Lion Life Assurance Ltd v Commissioner of Domestic Taxes (Tax Appeal 463 of 2022) [2023] KETAT 142 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Imperial Managed Solutions East Africa Limited v Comissioner of Customs & Border Control (Appeal 294 of 2021) [2023] KETAT 137 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Josymu Hardware Limited v Commissioner of Domestic Taxes (Appeal 343 of 2021) [2023] KETAT 139 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Kensionery Marketing and System Limited v Commissioner of Investigatios & Enforcement (Appeal 643 of 2021) [2023] KETAT 153 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Keroche Breweries Limited v Commisioner of Domestic Taxes (Tribunal Appeal 488 of 2021) [2023] KETAT 115 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Kimu Investment Ltd v Commissioner of Domestic Taxes (Tribunal Appeal 26 of 2022) [2023] KETAT 123 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
London Distillers (K) Limited v Commissioner of Investigations & Enforcement (Appeal 459 of 2022) [2023] KETAT 141 (KLR) (17 March 2023) (Judgment) 17 March 2023
Market View Chemists Limited v Commissioner of Domestic Taxes (Appeal 290 of 2020) [2023] KETAT 136 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Mount Kenya Mechanical Works Ltd v Commissioner of Domestic Taxes (Tribunal Appeal 270 of 2021) [2023] KETAT 122 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Mugala Engineering & Construction Limited v Commissioner of Domestic Taxes (Tribunal Appeal 803 of 2021) [2023] KETAT 104 (KLR) (17 March 2023) (Judgment) 17 March 2023
Odhiambo v Commissioner of Domestic Taxes (Tribunal Appeal 609 of 2021) [2023] KETAT 110 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Parshva Limited v Commissioner of Customs & Border Control (Tribunal Appeal 199 of 2022) [2023] KETAT 127 (KLR) (17 March 2023) (Judgment) 17 March 2023
Rabdiya Construction Company v Commissioner of Domestic Taxes (Appeal 365 of 2022) [2023] KETAT 140 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Renova Limited v Commisioner of Domestic Taxes (Tribunal Appeal 820 of 2021) [2023] KETAT 95 (KLR) (Commercial and Tax) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Rongai Furniture Centre Limited v Commissioner of Domestic Taxes (Appeal 329 of 2020) [2023] KETAT 138 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Sawa Sawa Company Limited v Commissioner of Domestic Taxes (Appeal 107 of 2022) [2023] KETAT 132 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Sera Steel Limited (Formerly Palak International Limited) v Commissioner of Domestic Taxes (Tribunal Appeal 42 of 2022) [2023] KETAT 124 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Shah & 2 others v Commissioner of Domestic Taxes (Tribunal Appeal 587 of 2021) [2023] KETAT 114 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Suntory Beverage and Food Kenya Limited v Commissioner Customs & Border Control (Appeal 832 of 2021) [2023] KETAT 156 (KLR) (17 March 2023) (Judgment) 17 March 2023
Switchgear Limited v Commissioner of Customs & Border Control (Appeal 637 of 2021) [2023] KETAT 129 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Thmk Enterprises Ltd v Commisioner Of Domsetic Taxes (Appeal 745 of 2021) [2023] KETAT 155 (KLR) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Towertech Africa Limited v Commissioner of Customs & Border Control (Tribunal Appeal 309 of 2022) [2023] KETAT 117 (KLR) (17 March 2023) (Judgment) 17 March 2023
Vimerc Limited v Commissioner of Domestic Taxes (Tribunal Appeal 432 of 2022) [2023] KETAT 120 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Wananchi Group (K) Limited v Commissioner of Customs & Border Control (Tribunal Appeal 210 of 2022) [2023] KETAT 125 (KLR) (Civ) (17 March 2023) (Judgment)
Tax Law
17 March 2023
Tax Law
Brema Construction Limited v Commissioner of Domestic Taxes (Miscellaneous Application 298 of 2022) [2023] KETAT 162 (KLR) (10 March 2023) (Ruling)
Tax Law
10 March 2023
Tax Law
East Africa Re-Insurance Co Ltd v Commissioner of Domestic Taxes (Appeal 529 of 2021) [2023] KETAT 150 (KLR) (Civ) (10 March 2023) (Judgment)
Tax Law
10 March 2023
Tax Law
El -Amigos Enterprises Limited v Commissioner of Investigations & Enforcement (Appeal 620 of 2021) [2023] KETAT 152 (KLR) (10 March 2023) (Judgment)
Tax Law
10 March 2023
Tax Law
Gulf Energy Limited v Commissioner of Legal Services & Board Coordination (Appeal 839 of 2022) [2023] KETAT 158 (KLR) (Civ) (10 March 2023) (Judgment)
Civil Practice and Procedure
10 March 2023
Civil Practice and Procedure
Highlands Drinks Limited v Commissioner of Customs & Boarder Control (Tribunal Appeal 1392 of 2022) [2023] KETAT 90 (KLR) (Commercial and Tax) (10 March 2023) (Ruling)
Civil Practice and Procedure
10 March 2023
Civil Practice and Procedure
Jin Le Enterprises Co Limited v Commissioner Domestic Taxes (Appeal 1476 of 2022) [2023] KETAT 160 (KLR) (10 March 2023) (Ruling)
Civil Practice and Procedure
10 March 2023
Civil Practice and Procedure
Jofro Investment Limited v Commissioner of Domestic Taxes (Miscellaneous Application 296 of 2022) [2023] KETAT 161 (KLR) (10 March 2023) (Ruling)
Tax Law
10 March 2023
Tax Law
Kanyari & Kotut t/a Ruoro Kotut & Company v Commissioner of Domestic Taxes (Appeal 575 of 2021) [2023] KETAT 148 (KLR) (Civ) (10 March 2023) (Judgment)
Tax Law
10 March 2023
Tax Law
Kellico Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1371 of 2022) [2023] KETAT 91 (KLR) (10 March 2023) (Ruling)
Civil Practice and Procedure
10 March 2023
Civil Practice and Procedure
Lamrinet Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1373 of 2022) [2023] KETAT 159 (KLR) (Civ) (10 March 2023) (Ruling)
Civil Practice and Procedure
10 March 2023
Civil Practice and Procedure
Look Media Limited v Commisioner of Domestic Taxes (Appeal 433 of 2022) [2023] KETAT 131 (KLR) (Civ) (10 March 2023) (Ruling)
Tax Law
10 March 2023
Tax Law
Monwalk Investment Limited v Commissioner Of Investigations & Enforcement (Tax Appeal 813 of 2021) [2023] KETAT 174 (KLR) (10 March 2023) (Judgment)
Tax Law
10 March 2023
Tax Law
Mukuha & 4 others v Commissioner Legal Services & Board Coordination (Appeal 933 of 2022) [2023] KETAT 157 (KLR) (Civ) (10 March 2023) (Ruling)
Civil Practice and Procedure
10 March 2023
Civil Practice and Procedure
Nanku Company (Kenya) Limited v Commissioner of Domestic Taxes (Appeal 205 of 2020) [2023] KETAT 134 (KLR) (10 March 2023) (Judgment)
Tax Law
10 March 2023
Tax Law
Vectus Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 275 of 2022) [2023] KETAT 89 (KLR) (10 March 2023) (Ruling)
Civil Practice and Procedure
10 March 2023
Civil Practice and Procedure
Zarnash Investments Limited v Commissioner of Legal Services & Board Co-ordination (Miscellaneous Application E002 of 2023) [2023] KETAT 88 (KLR) (Civ) (10 March 2023) (Ruling)
Tax Law
10 March 2023
Tax Law
February 2023
Bami Investment Limited v Commissioner of Domestic Taxes (Tribunal Appeal 271 of 2022) [2023] KETAT 105 (KLR) (10 February 2023) (Judgment)
Civil Practice and Procedure
10 February 2023
Civil Practice and Procedure