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.

353 judgments
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Citation
Judgment date
December 2025
County Government of Kisii v Commissioner of Domestic Taxes (Tax Appeal E096 of 2025) [2025] KETAT 418 (KLR) (Appeals) (5 December 2025) (Judgment)
Tax Law
5 December 2025
Tax Law
JO World Agencies Limited v Commissioner, Investigation & Enforcement (Tax Appeal E1392 of 2024) [2025] KETAT 409 (KLR) (5 December 2025) (Judgment)
Tax Law
5 December 2025
Tax Law
Macharia v Kenya Revenue Authority (Tax Appeal E588 of 2024) [2025] KETAT 412 (KLR) (5 December 2025) (Judgment)
Tax Law
5 December 2025
Tax Law
Milele Tents Limited v Commissioner of Micro & Small Taxpayers (Miscellaneous Application E087 of 2025) [2025] KETAT 423 (KLR) (5 December 2025) (Ruling) 5 December 2025
Neolife International Limited v Commissioner of Customs & Border Control (Tax Appeal E194 of 2025) [2025] KETAT 413 (KLR) (Appeals) (5 December 2025) (Judgment) 5 December 2025
Tana Quick Traders Limited v Commissioner of Domestic Taxes (Tax Appeal E1182 of 2025) [2025] KETAT 425 (KLR) (5 December 2025) (Ruling) 5 December 2025
Twiga Chemical Industries Limited v Commissioner of Customs and Border Control (Tax Appeal E256 of 2025) [2025] KETAT 318 (KLR) (3 December 2025) (Judgment)
Tax Law
3 December 2025
Tax Law
November 2025
Ainushamshi Construction and Transporters Limited v Commissioner, Investigations & Enforcement (Tax Appeal E142 of 2025) [2025] KETAT 414 (KLR) (28 November 2025) (Judgment)
Tax Law
28 November 2025
Tax Law
Kasema t/a Aracari Enterprises v Commissioner of Domestic Taxes (Tax Appeal E191 of 2023) [2025] KETAT 411 (KLR) (28 November 2025) (Judgment)
Tax Law
28 November 2025
Tax Law
Mc Builders Limited v Commissioner of Investigations & Enforcement (Tax Appeal E087 of 2025) [2025] KETAT 416 (KLR) (28 November 2025) (Judgment)
Tax Law
28 November 2025
Tax Law
Musraj Petroleum Limited v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E328 of 2025) [2025] KETAT 419 (KLR) (28 November 2025) (Judgment) 28 November 2025
Patel v Commissioner for Legal Services & Board Co-ordination Services (Tax Appeal E628 of 2025) [2025] KETAT 420 (KLR) (28 November 2025) (Judgment)
Tax Law
28 November 2025
Tax Law
Perrot Enterprises Limited v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E891 of 2023) [2025] KETAT 410 (KLR) (28 November 2025) (Judgment)
Tax Law
28 November 2025
Tax Law
Invest & Grow Sacco v Commissioner of Domestic Taxes (Tax Appeal E024 of 2025) [2025] KETAT 316 (KLR) (27 November 2025) (Judgment) 27 November 2025
Aspire Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E1296 of 2024) [2025] KETAT 415 (KLR) (21 November 2025) (Judgment)
Tax Law
21 November 2025
Tax Law
Mas Petroleum Contractors (EA) Limited v Commissioner Board Services & Legal Co-Ordination (Tax Appeal E1051 of 2025) [2025] KETAT 424 (KLR) (21 November 2025) (Ruling)
Tax Law
21 November 2025
Tax Law
Key Hork General Merchants Limited v Commissioner of Domestic Taxes (Tax Appeal E214 of 2025) [2025] KETAT 408 (KLR) (14 November 2025) (Ruling)
Civil Practice and Procedure
14 November 2025
Civil Practice and Procedure
Strutex Builders Limited v Commissioner Legal Services & Board Cordination (Tax Appeal E108 of 2025) [2025] KETAT 422 (KLR) (14 November 2025) (Judgment) 14 November 2025
Dadia and Sons Limited v Commissioner for Domestic Taxes (Tax Appeal E193 of 2025) [2025] KETAT 351 (KLR) (7 November 2025) (Ruling) 7 November 2025
Giant Furniture Limited v Commissioner of Customs & Border Control (Tax Appeal 1280 of 2022) [2025] KETAT 421 (KLR) (Appeals) (7 November 2025) (Judgment)
Tax Law
7 November 2025
Tax Law
Giceru v Commissioner of Domestic Taxes (Tax Appeal E1048 of 2025) [2025] KETAT 426 (KLR) (7 November 2025) (Ruling) 7 November 2025
Isad Contractors Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E981 of 2025) [2025] KETAT 357 (KLR) (7 November 2025) (Ruling) 7 November 2025
Jogi Motors Limited v Commissioner of Domestic Taxes (Miscellaneous Application E076 of 2025) [2025] KETAT 407 (KLR) (7 November 2025) (Ruling)
Tax Law
7 November 2025
Tax Law
Karanja v Commissioner of Domestic Taxes (Tax Appeal E486 of 2025) [2025] KETAT 417 (KLR) (7 November 2025) (Judgment) 7 November 2025
Riana Properties Company Limited v Commissioner, Legal Services & Board Coordination (Tax Appeal E316 of 2025) [2025] KETAT 353 (KLR) (7 November 2025) (Ruling)
Tax Law
7 November 2025
Tax Law
October 2025
Kenyacof Limited v Commissioner of Domestic Taxes (Tax Appeal E1278 of 2024) [2025] KETAT 327 (KLR) (27 October 2025) (Judgment) 27 October 2025
Koriyo Horse Investment Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E188 of 2025) [2025] KETAT 343 (KLR) (27 October 2025) (Judgment)
Tax Law
27 October 2025
Tax Law
Naselica Hotel Limited v Commissioner Of Domestic Taxes (Miscellaneous Application E071 of 2025) [2025] KETAT 335 (KLR) (27 October 2025) (Ruling)
Tax Law
27 October 2025
Tax Law
Surestep Systems & Solutions Limited v Commissioner of Domestic Taxes (Appeal E1422 of 2024) [2025] KETAT 338 (KLR) (Appeals) (27 October 2025) (Judgment) 27 October 2025
Brenray Limited v Commissioner of Domestic Taxes (Tax Appeal E1393 of 2024) [2025] KETAT 297 (KLR) (24 October 2025) (Judgment) 24 October 2025
Ecobank Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E508 of 2025) [2025] KETAT 271 (KLR) (Appeals) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Equip Agencies Limited v Commissioner of Domestic Taxes (Tax Appeal E235 of 2025) [2025] KETAT 283 (KLR) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Imaginations Solutions Limited v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E022 of 2025) [2025] KETAT 268 (KLR) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Italoh Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E1308 of 2024) [2025] KETAT 274 (KLR) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Maisha Steel EA Limited v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E1481 of 2024) [2025] KETAT 272 (KLR) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Mayfair Insurance Company Limited v Commissioner of Domestic Taxes (Tax Appeal E1328 of 2024) [2025] KETAT 270 (KLR) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Rainbow Techemploy Africa Limited v Commissioner of Investigation & Enforcement (Tax Appeal E1358 of 2024) [2025] KETAT 286 (KLR) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Rebecca Fashion (Kenya) Limited v Commissioner Investigations & Enforcement (Tax Appeal E1331 of 2024) [2025] KETAT 278 (KLR) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Renjofam Limited v Commissioner of Domestic Taxes (Tax Appeal E1197 of 2024) [2025] KETAT 290 (KLR) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Sibco Agencies Limited v Commissioner of Domestic Taxes (Tax Appeal E1317 of 2024) [2025] KETAT 282 (KLR) (24 October 2025) (Judgment)
Tax Law
24 October 2025
Tax Law
Turner Barker & Hartfield (1968) Limited v Commissioner of Domestic Taxes (Tax Appeal E051 of 2025) [2025] KETAT 276 (KLR) (24 October 2025) (Judgment) 24 October 2025
Variotech Enterprise v Commissioner Intelligence Strategic Operations Investigations & Enforcement (Tax Appeal E1236 of 2024) [2025] KETAT 288 (KLR) (Appeals) (24 October 2025) (Judgment) 24 October 2025
Haafah East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal E1315 of 2024) [2025] KETAT 281 (KLR) (17 October 2025) (Judgment)
Tax Law
17 October 2025
Tax Law
Aga Khan Educational Services v Commissioner of Customs & Border Control (Miscellaneous Application E060 of 2025) [2025] KETAT 267 (KLR) (16 October 2025) (Ruling) 16 October 2025
Alfa Moran Limited v Commissioner Legal Services & Board Coordination (Tax Appeal E268 of 2025) [2025] KETAT 349 (KLR) (Commercial and Tax) (16 October 2025) (Judgment)
Commercial Law
16 October 2025
Commercial Law
Alfa Moran Limited v Commissioner Legal Services & Board Co-ordination (Tax Appeal E269 of 2025) [2025] KETAT 279 (KLR) (16 October 2025) (Judgment)
Tax Law
16 October 2025
Tax Law
Alfa Moran Limited v Commissioner Legal Services & Board Co-ordination (Tax Appeal E270 of 2025) [2025] KETAT 289 (KLR) (16 October 2025) (Judgment)
Tax Law
16 October 2025
Tax Law
Alkins Enterprises Limited v Commissioner of Investigations & Enforcement (Tax Appeal E1237 of 2024) [2025] KETAT 312 (KLR) (16 October 2025) (Judgment) 16 October 2025
Amstrad Engineering Company Limited v Commissioner of Domestic Taxes (Tax Appeal E1232 of 2024) [2025] KETAT 345 (KLR) (16 October 2025) (Judgment) 16 October 2025
Chester Logistics Limited v Commissioner of Domestic Taxes (Tax Appeal E1220 of 2024) [2025] KETAT 269 (KLR) (16 October 2025) (Judgment) 16 October 2025