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.

184 judgments
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Citation
Judgment date
June 2025
Browndot Enterprise Limited v Commissioner of Domestic Taxes (Tax Appeal E052 of 2025) [2025] KETAT 253 (KLR) (27 June 2025) (Judgment) 27 June 2025
Glosec Solutions Limited v Commissioner Legal Services And Board Coordination (Miscellaneous Tax Appeal E038 of 2025) [2025] KETAT 257 (KLR) (27 June 2025) (Ruling) 27 June 2025
Glosec Solutions Limited v Commissioner Legal Services and Board Coordination (Tribunal Case Miscellaneous E037 of 2025) [2025] KETAT 252 (KLR) (27 June 2025) (Ruling) 27 June 2025
Hapag-Lloyd (Kenya) Limited v Commissioner of Domestic Taxes (Tax Appeal E114 of 2025) [2025] KETAT 256 (KLR) (27 June 2025) (Judgment) 27 June 2025
Jethabhai v Commissioner of Customs and Border Control (Tax Appeal E517 of 2025) [2025] KETAT 250 (KLR) (Civ) (27 June 2025) (Ruling)
Civil Practice and Procedure
27 June 2025
Civil Practice and Procedure
Mos Oils & Fuel Company Limited v Commissioner of Domestic Taxes (Miscellaneous Appeal E026 of 2025) [2025] KETAT 254 (KLR) (Appeals) (27 June 2025) (Ruling) 27 June 2025
Napply Ever Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E535 of 2025) [2025] KETAT 255 (KLR) (27 June 2025) (Ruling) 27 June 2025
Tavez Connections Limited v Commissioner of Domestic Taxes (Tribunal Case E500 of 2025) [2025] KETAT 251 (KLR) (Civ) (27 June 2025) (Ruling) 27 June 2025
May 2025
Agigu Company Limited v Commissioner of Domestic Taxes (Tax Appeal E1459 of 2024) [2025] KETAT 241 (KLR) (21 May 2025) (Judgment) 21 May 2025
Kamau v Commissioner of Domestic Taxes (Tax Appeal E1052 of 2024) [2025] KETAT 225 (KLR) (Commercial and Tax) (21 May 2025) (Judgment)
Tax Law
21 May 2025
Tax Law
Manuchar Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E962 of 2024) [2025] KETAT 240 (KLR) (21 May 2025) (Judgment) 21 May 2025
KB Cottages Nairobi Limited v Commissioner of Domestic Taxes (Tax Appeal E1072 of 2024) [2025] KETAT 232 (KLR) (16 May 2025) (Judgment) 16 May 2025
Kenya Cuttings Limited v Commissioner of Domestic Taxes (Tax Appeal E982 of 2024) [2025] KETAT 242 (KLR) (Civ) (16 May 2025) (Judgment)
Tax Law
16 May 2025
Tax Law
Multichoice Africa Holdings BV v Commissioner Legal Services and Board Coordination (Tax Appeal E771 of 2024) [2025] KETAT 226 (KLR) (Commercial and Tax) (16 May 2025) (Judgment)
Tax Law
16 May 2025
Tax Law
Tabahu Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E979 of 2024) [2025] KETAT 233 (KLR) (Commercial and Tax) (16 May 2025) (Judgment)
Tax Law
16 May 2025
Tax Law
Aiveo Limited v Commissioner Legal Services and Board Coordination (Tax Appeal E945 of 2024) [2025] KETAT 228 (KLR) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Aspire Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E715 of 2024) [2025] KETAT 245 (KLR) (9 May 2025) (Judgment) 9 May 2025
Cellini Holdings Limited v Commissioner of Domestic Taxes (Tax Appeal E710 of 2024) [2025] KETAT 246 (KLR) (Commercial & Admiralty) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Cipla Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E620 of 2024) [2025] KETAT 230 (KLR) (9 May 2025) (Judgment) 9 May 2025
Habtec International Limited v Commissioner of Domestic Taxes (Tax Appeal E204 of 2025) [2025] KETAT 231 (KLR) (Civ) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Kitobe Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E530 of 2024) [2025] KETAT 236 (KLR) (Civ) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Lamix Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E480 of 2024) [2025] KETAT 235 (KLR) (9 May 2025) (Judgment) 9 May 2025
Madisina Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E867 of 2024) [2025] KETAT 247 (KLR) (Civ) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Mburu v Commissioner of Domestic Taxes (Tax Appeal E1003 of 2024) [2025] KETAT 248 (KLR) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Mwangi v Commissioner of Domestic Taxes (Tax Appeal E031 of 2024) [2025] KETAT 243 (KLR) (9 May 2025) (Judgment) 9 May 2025
Nastaceen Trading Company Limited v Commissioner of Domestic Taxes (Tax Appeal E1001 of 2024) [2025] KETAT 239 (KLR) (9 May 2025) (Judgment) 9 May 2025
Plastic Products Company Limited v Commissioner of Domestic Taxes (Tax Appeal E529 of 2024) [2025] KETAT 244 (KLR) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Portlink Logistics Limited v Commissioner of Domestic Taxes (Tax Appeal E994 of 2024) [2025] KETAT 238 (KLR) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Reckitt Benckiser Services (Kenya) Limited v Commissioner of Domestic Taxes (Tax Appeal E471 of 2024) [2025] KETAT 234 (KLR) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Rockcon Construction Company Limited v Commissioner of Investigation and Enforcement (Tax Appeal E752 of 2024) [2025] KETAT 237 (KLR) (9 May 2025) (Judgment)
Tax Law
9 May 2025
Tax Law
Sea and Voyage Enterprise Limited v Commissioner Legal Services and Board Coordination (Tax Appeal E726 of 2024) [2025] KETAT 229 (KLR) (Commercial and Tax) (9 May 2025) (Judgment)
Commercial Law
9 May 2025
Commercial Law
Trovados Investment Limited v Commissioner of Domestic Taxes (Tribunal Appeal E1036 of 2024) [2025] KETAT 227 (KLR) (9 May 2025) (Judgment) 9 May 2025
Xrx Technologies Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E1006 of 2024) [2025] KETAT 249 (KLR) (9 May 2025) (Judgment) 9 May 2025
Cipla Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E422 of 2024) [2025] KETAT 223 (KLR) (2 May 2025) (Judgment)
Tax Law
2 May 2025
Tax Law
Daykio Plantations Limited v Commissioner of Domestic Taxes (Tax Appeal E468 of 2024) [2025] KETAT 224 (KLR) (2 May 2025) (Judgment)
Tax Law
2 May 2025
Tax Law
Hotel Waterbuck Limited v Kenya Revenue Authority (Tax Appeal E842 of 2024) [2025] KETAT 220 (KLR) (2 May 2025) (Judgment) 2 May 2025
Kebirigo Tea Factory Company Limited v Commissioner of Domestic Taxes (Tax Appeal E756 of 2024) [2025] KETAT 216 (KLR) (2 May 2025) (Judgment)
Tax Law
2 May 2025
Tax Law
Kenya Roads Board v Commissioner of Legal Services and Board Coordination (Tax Appeal E460 of 2024) [2025] KETAT 219 (KLR) (Commercial and Tax) (2 May 2025) (Judgment)
Tax Law
2 May 2025
Tax Law
Nzila v Commissioner Legal Services & Board Coordination (Tax Appeal E1157 of 2024) [2025] KETAT 218 (KLR) (2 May 2025) (Judgment)
Tax Law
2 May 2025
Tax Law
Southern Shipping Services Ltd v Commissioner of Customs and Border Control (Tax Appeal E1400 of 2024) [2025] KETAT 214 (KLR) (2 May 2025) (Judgment)
Tax Law
2 May 2025
Tax Law
April 2025
Hapag-Lloyd (Kenya) Limited v Commissioner of Domestic Taxes (Tax Appeal E1198 of 2024) [2025] KETAT 215 (KLR) (Commercial and Tax) (25 April 2025) (Judgment) 25 April 2025
Matsinberg Clearing and Forwarding Limited v Kenya Revenue Authority & another (Tax Appeal E630 of 2024) [2025] KETAT 222 (KLR) (25 April 2025) (Judgment) 25 April 2025
Sergon v Commissioner of Domestic Taxes (Tax Appeal E248 of 2024) [2025] KETAT 217 (KLR) (Civ) (25 April 2025) (Judgment)
Tax Law
25 April 2025
Tax Law
Tarkoks Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E764 of 2024) [2025] KETAT 221 (KLR) (25 April 2025) (Judgment)
Tax Law
25 April 2025
Tax Law
Mugwetwa v Commissioner of Investigations & Enforcement (Tax Appeal E416 of 2024) [2025] KETAT 213 (KLR) (11 April 2025) (Judgment)
Tax Law
11 April 2025
Tax Law
Cellini Holdings Limited v Commissioner of Domestic Taxes (Tax Appeal E710 of 2024) [2025] KETAT 211 (KLR) (10 April 2025) (Ruling)
Civil Practice and Procedure
10 April 2025
Civil Practice and Procedure
Jomaki Investments v Commissioner Domestic Taxes (Tax Appeal E252 of 2025) [2025] KETAT 212 (KLR) (10 April 2025) (Ruling) 10 April 2025
Aiveo Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E945 of 2024) [2025] KETAT 208 (KLR) (4 April 2025) (Ruling)
Tax Law
4 April 2025
Tax Law
Chemical & Solvents (EA) Limited v Commissioner Legal Services and Board Cordination (Tax Appeal E262 of 2025) [2025] KETAT 209 (KLR) (4 April 2025) (Ruling) 4 April 2025
Fine Spinners Limited v Commissioner of Domestic Taxes (Tax Appeal E734 of 2024) [2025] KETAT 205 (KLR) (4 April 2025) (Judgment) 4 April 2025