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.

734 judgments
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Citation
Judgment date
December 2024
Adede v Commissioner, Investigations and Enforcement (Tax Appeal E241 of 2024) [2024] KETAT 1858 (KLR) (17 December 2024) (Judgment)
Tax Law
17 December 2024
Tax Law
County Government of Machakos v Commissioner of Legal Services & Board Coordination (Tax Appeal E317 of 2024) [2024] KETAT 1856 (KLR) (17 December 2024) (Ruling)
Tax Law
17 December 2024
Tax Law
Creative Consolidated Systems Limited v Commissioner of Domestic Taxes (Tax Appeal E817 of 2023) [2024] KETAT 1783 (KLR) (17 December 2024) (Judgment)
Tax Law
17 December 2024
Tax Law
Mobisol Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E1129 of 2024) [2024] KETAT 1763 (KLR) (Commercial and Tax) (17 December 2024) (Judgment)
Tax Law
17 December 2024
Tax Law
Ndiritu v Commissioner of Investigation and Enforcement (Tax Appeal E238 of 2023) [2024] KETAT 1859 (KLR) (17 December 2024) (Judgment) 17 December 2024
O-Play Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E886 of 2023) [2024] KETAT 1857 (KLR) (17 December 2024) (Judgment)
Tax Law
17 December 2024
Tax Law
Roshina Timber Mart Limited v Commissioner of Customs & Border Control (Appeal 593 of 2022) [2024] KETAT 1769 (KLR) (17 December 2024) (Judgment) 17 December 2024
Safaricom PLC v Commissioner of Domestic Taxes (Tax Appeal E826 of 2023) [2024] KETAT 1772 (KLR) (17 December 2024) (Judgment)
Tax Law
17 December 2024
Tax Law
Sinopec International Petroleum Services Kenya Limited v Commissioner Legal Services and Board Coordination (Tax Appeal E308 of 2024) [2024] KETAT 1860 (KLR) (17 December 2024) (Judgment) 17 December 2024
Sizzling Grills Limited v Commissioner of Investigations and Enforcement (Tax Appeal E203 of 2024) [2024] KETAT 1770 (KLR) (17 December 2024) (Judgment)
Tax Law
17 December 2024
Tax Law
Society v Commissioner of Legal Services & Board Coordination (Tax Appeal E288 of 2024) [2024] KETAT 1757 (KLR) (17 December 2024) (Judgment)
Tax Law
17 December 2024
Tax Law
Twiga Stationers and Printers Limited v Commissioner of Customs and Border Control (Tax Appeal E297 of 2023) [2024] KETAT 1782 (KLR) (17 December 2024) (Judgment)
Tax Law
17 December 2024
Tax Law
Two Bright Options Limited v Commissioner of Domestic Taxes (Tax Appeal E930 of 2024) [2024] KETAT 1855 (KLR) (17 December 2024) (Ruling)
Tax Law
17 December 2024
Tax Law
Bitutech Limited v Commissioner of Customs & Border Control (Tax Appeal E1224 of 2024) [2024] KETAT 1732 (KLR) (11 December 2024) (Ruling)
Tax Law
11 December 2024
Tax Law
Techsavanna Company Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E1225 of 2024) [2024] KETAT 1734 (KLR) (Civ) (11 December 2024) (Ruling)
Civil Practice and Procedure
11 December 2024
Civil Practice and Procedure
Azelis Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E750 of 2023) [2024] KETAT 1785 (KLR) (5 December 2024) (Ruling) 5 December 2024
November 2024
Sheffield Systems Limited v Commissioner of Customs and Border Control (Tax Appeal E057 of 2024) [2024] KETAT 1600 (KLR) (Commercial and Tax) (25 November 2024) (Judgment) 25 November 2024
Active Brand Works Limited v Commissioner for Domestic Taxes (Tax Appeal E054 of 2024) [2024] KETAT 1761 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Agrigreen Consulting Corporation Limited v Commissioner of Domestic Taxes (Tax Appeal E854 of 2023) [2024] KETAT 1764 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Algarve Distributors Limited v Commissioner of Investigations & Enforcement (Appeal E781 of 2023) [2024] KETAT 1597 (KLR) (Commercial and Tax) (22 November 2024) (Judgment) 22 November 2024
Alpharama Limited v Commissioner of Customs and Border Control (Appeal E832 of 2023) [2024] KETAT 1585 (KLR) (22 November 2024) (Judgment)
Civil Practice and Procedure
22 November 2024
Civil Practice and Procedure
Atcost Structures Company Limited v Commissioner of Domestic Taxes (Tax Appeal E966 of 2023) [2024] KETAT 1611 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Avic International Beijing (EA) Limited v Commissioner of Domestic Taxes (Tribunal Appeal E786 of 2023) [2024] KETAT 1601 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Buyline Industries Limited v Commissioner of Domestic Taxes (Tax Appeal E945 of 2023) [2024] KETAT 1610 (KLR) (Commercial and Tax) (22 November 2024) (Judgment) 22 November 2024
Chodari Enterprises Limited v Commissioner of Investigations & Enforcement (Tax Appeal E016 of 2024) [2024] KETAT 1590 (KLR) (22 November 2024) (Judgment) 22 November 2024
Christopher v Commissioner of Legal Services and Board Coordination (Tax Appeal E163 of 2024) [2024] KETAT 1758 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Eaton Towers Kenya Limited v Commissioner for Domestic Taxes (Tax Appeal E050 of 2024) [2024] KETAT 1759 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Exome Life Sciences Kenya Limited v Commissioner for Customs & Border Control (Tax Appeal E707 of 2024) [2024] KETAT 1766 (KLR) (22 November 2024) (Ruling) 22 November 2024
Fairlands Investment Limited v Commissioner of Domestic Taxes Department (Appeal E384 of 2024) [2024] KETAT 1575 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Gateway Marine Services Limited v Commissioner of Domestic Taxes (Tax Appeal E110 of 2024) [2024] KETAT 1580 (KLR) (22 November 2024) (Judgment) 22 November 2024
Hamron Logistics Limited v Commissioner of Domestic Taxes (Tax Appeal E972 of 2023) [2024] KETAT 1612 (KLR) (22 November 2024) (Judgment) 22 November 2024
Hapag Lloyd Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E952 of 2023) [2024] KETAT 1577 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Hotjeet Enterprises Limited v Kenya Revenue Authority (Tax Appeal E636 of 2023) [2024] KETAT 1762 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Isaac & Timothy Company Limited v Commissioner of Domestic Taxes (Tax Appeal E196 of 2023) [2024] KETAT 1760 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Issack v Commissioner of Domestic Taxes (Appeal E769 of 2023) [2024] KETAT 1614 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Kamunya v Commissioner of Domestic Taxes (Tax Appeal E865 of 2023) [2024] KETAT 1579 (KLR) (22 November 2024) (Judgment)
Civil Practice and Procedure
22 November 2024
Civil Practice and Procedure
Kenric Investments Limited v Commissioner of Domestic Taxes (Appeal E907 of 2023) [2024] KETAT 1603 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Kiraba v Commissioner of Investigations and Enforcement (Appeal E605 of 2022) [2024] KETAT 1613 (KLR) (22 November 2024) (Judgment) 22 November 2024
Kool Breeze Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E738 of 2024) [2024] KETAT 1779 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Kormom Holdings Limited v Commissioner of Legal Services and Board Coordination (Tribunal Appeal E006 of 2024) [2024] KETAT 1773 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Linksoft Integrated Services (E.A) Ltd v Commissioner of Domestic Taxes (Tax Appeal E878 of 2023) [2024] KETAT 1768 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Mathia v Commissioner of Domestic Taxes (Tax Appeal E048 of 2024) [2024] KETAT 1608 (KLR) (22 November 2024) (Judgment) 22 November 2024
Mbaru v Commissioner Income Taxes (Tax Appeal E824 of 2023) [2024] KETAT 1609 (KLR) (22 November 2024) (Judgment) 22 November 2024
Mehta t/a Kensun Enterprises v Commissioner of Investigations and Enforcement (Customs Tax Appeal E061 of 2024) [2024] KETAT 1780 (KLR) (22 November 2024) (Judgment) 22 November 2024
Milestone Games Limited v Commissioner of Domestic Taxes & another (Tax Appeal E873 of 2023) [2024] KETAT 1784 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Modern Lithographic Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E981 of 2023) [2024] KETAT 1576 (KLR) (Commercial and Tax) (22 November 2024) (Judgment) 22 November 2024
Nimbusfire Africa Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E150 of 2024) [2024] KETAT 1771 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Nimron Ventures Limited v Commissioner of Domestic Taxes (Appeal E936 of 2023) [2024] KETAT 1774 (KLR) (22 November 2024) (Judgment) 22 November 2024
Nyeri Water and Sanitation Company Limited v Commissioner of Domestic Taxes (Tax Appeal 197 of 2015) [2024] KETAT 1776 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Ola Energy Kenya Limited v Commissioner of Investigations and Enforecement (Tribunal Appeal E702 of 2023) [2024] KETAT 1622 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law