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.

1,393 judgments
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Citation
Judgment date
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
Orora v Commissioner of Domestic Taxes (Tax Appeal E645 of 2023) [2024] KETAT 1574 (KLR) (Commercial and Tax) (22 November 2024) (Judgment) 22 November 2024
Parliamentary Service Commission v Kenya Revenue Authority (Appeal E399 of 2023) [2024] KETAT 1583 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Reshroy Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E870 of 2023) [2024] KETAT 1578 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Shinryo Corporation Kenya Branch v Commissioner of Domestic Taxes (Appeal E041 of 2024) [2024] KETAT 1592 (KLR) (22 November 2024) (Judgment) 22 November 2024
Sicpa Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E697 of 2023) [2024] KETAT 1756 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Stanbic Bank Kenya Limited v Commissioner for Domestic Taxes (Tax Appeal E084 of 2024) [2024] KETAT 1572 (KLR) (Commercial and Tax) (22 November 2024) (Judgment) 22 November 2024
Sugarland Estates Limited v Kenya Revenue Authority (Tax Appeal E960 of 2023) [2024] KETAT 1570 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Tullow Kenya BV v Commissioner of Domestic Taxes (Tax Appeal E314 of 2024) [2024] KETAT 1777 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Universal Reliance Emporium Limited v Commissioner for Domestic Taxes (Tax Appeal E987 of 2024) [2024] KETAT 1786 (KLR) (22 November 2024) (Ruling)
Tax Law
22 November 2024
Tax Law
Viki Energy Limited v Commissioner of Domestic Taxes (Tax Appeal E911 of 2023) [2024] KETAT 1571 (KLR) (Commercial and Tax) (22 November 2024) (Judgment)
Commercial Law
22 November 2024
Commercial Law
Wangaruro v Kenya Revenue Authority (Tribunal Appeal E072 of 2024) [2024] KETAT 1591 (KLR) (22 November 2024) (Judgment)
Civil Practice and Procedure
22 November 2024
Civil Practice and Procedure
Zhao v Commissioner, Investigations and Enforcement Department (Appeal E208 of 2024) [2024] KETAT 1599 (KLR) (22 November 2024) (Judgment)
Tax Law
22 November 2024
Tax Law
Acer Petroleum Limited v Commissioner of Domestic Taxes (Tax Appeal E736 of 2023) [2024] KETAT 1672 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Apex Communications Limited v Commissioner of Domestic Taxes (Tax Appeal E902 of 2023) [2024] KETAT 1659 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Capdrill Kenya Limited v Commissioner of Legal Services And Board Coordination (Tax Appeal E940 of 2023) [2024] KETAT 1661 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Chromawave Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E018 of 2024) [2024] KETAT 1667 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Chrysal Africa Limited v Commissioner of Customs and Border Control (Tax Appeal 359 of 2024) [2024] KETAT 1670 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Fleur Investments Limited v Commissioner of Domestic Taxes (Tax Appeal E292 of 2024) [2024] KETAT 1655 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Jayesh Autospares Distributors Limited v Commissioner for Domestic Taxes (Tax Appeal E788 of 2023) [2024] KETAT 1671 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Kahawa Sukari Hardware Limited v Commissioner of Domestic Taxes (Tax Appeal E797 of 2023) [2024] KETAT 1656 (KLR) (21 November 2024) (Judgment) 21 November 2024
Kamau v Commissioner, Investigations and Enforcement (Tax Appeal E809 of 2023) [2024] KETAT 1657 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Karingithi v Commissioner of Domestic Taxes (Tax Appeal E354 of 2024) [2024] KETAT 1663 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Lead Human Capital Limited v Commissioner of Domestic Taxes (Tax Appeal E064 of 2024) [2024] KETAT 1664 (KLR) (Commercial and Tax) (21 November 2024) (Judgment) 21 November 2024
L’oreal East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E962 of 2023) [2024] KETAT 1643 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law