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.

1,401 judgments
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Citation
Judgment date
November 2024
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
L’oreal East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal E963 of 2023) [2024] KETAT 1647 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Mwangi v Commissioner of Domestic Taxes (Tax Appeal E031 of 2024) [2024] KETAT 1665 (KLR) (21 November 2024) (Judgment) 21 November 2024
Ndang Suppliers v Commissioner of Domestic Taxes (Tax Appeal E757 of 2023) [2024] KETAT 1651 (KLR) (21 November 2024) (Judgment) 21 November 2024
Ndungu v Commissioner, Investigations and Enforcement (Tax Appeal E808 of 2023) [2024] KETAT 1650 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Oteba v Commissioner of Domestic Taxes (Tax Appeal E861 of 2023) [2024] KETAT 1673 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Papyrus (Africa) Limited v Commissioner of Domestic Taxes (Tax Appeal E877 of 2023) [2024] KETAT 1648 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Presto Business Group Limited v Commissioner of Domestic Taxes (Tax Appeal E863 of 2023) [2024] KETAT 1649 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Roniam Construction Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E019 of 2024) [2024] KETAT 1669 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Tema Homecare Limited v Commissioner of Domestic Taxes (Tax Appeal E633 of 2023) [2024] KETAT 1652 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Unilever Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E007 of 2024) [2024] KETAT 1653 (KLR) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Wanczer Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E871 of 2023) [2024] KETAT 1658 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Westfield Motors Limited v Commissioner of Domestic Taxes (Tax Appeal E919 of 2023) [2024] KETAT 1645 (KLR) (21 November 2024) (Judgment) 21 November 2024
Wincheru Construction Ltd v Commissioner Legal Services and Board Coordination (Tax Appeal E937 of 2023) [2024] KETAT 1644 (KLR) (Commercial and Tax) (21 November 2024) (Judgment)
Tax Law
21 November 2024
Tax Law
Nesek Africa Limited v Commissioner of Domestic Taxes (Miscellaneous Case E1009 of 2024) [2024] KETAT 1618 (KLR) (18 November 2024) (Ruling)
Civil Practice and Procedure
18 November 2024
Civil Practice and Procedure
Weihai International Economic & Technical Co-operative Company Limited v Commissioner of Domestic Taxes (Tax Appeal E789 of 2023) [2024] KETAT 1765 (KLR) (11 November 2024) (Ruling)
Civil Practice and Procedure
11 November 2024
Civil Practice and Procedure
King’a Wear Limited v Commissioner of Customs and Border Control (Tax Appeal E274 of 2024) [2024] KETAT 1548 (KLR) (8 November 2024) (Judgment)
Tax Law
8 November 2024
Tax Law
Reiable Concrete Works Limited v Commissioner of Domestic Taxes (Tax Appeal E1066 of 2024) [2024] KETAT 1549 (KLR) (8 November 2024) (Ruling)
Civil Practice and Procedure
8 November 2024
Civil Practice and Procedure
Sny Motors Limited v Commissioner of Domestic Taxes (Tax Appeal E912 of 2023) [2024] KETAT 1546 (KLR) (8 November 2024) (Judgment)
Tax Law
8 November 2024
Tax Law
Sny Motors Limited v Kenya Revenue Authority (Tax Appeal E910 of 2023) [2024] KETAT 1550 (KLR) (8 November 2024) (Judgment)
Tax Law
8 November 2024
Tax Law
Muthoka v Pomoni Investments & 3 others (Tribunal Case E545 of 2022) [2024] KETAT 1551 (KLR) (6 November 2024) (Judgment)
Tax Law
6 November 2024
Tax Law
Compagnie Nationale Air France v Commissioner of Customs & Boarder Control (Tax Appeal E119 of 2024) [2024] KETAT 1781 (KLR) (5 November 2024) (Ruling)
Tax Law
5 November 2024
Tax Law
KLM Royal Dutch Airlines v Commissioner of Customs & Border Control (Tax Appeal E120 of 2024) [2024] KETAT 1787 (KLR) (Commercial and Tax) (5 November 2024) (Ruling)
Civil Practice and Procedure
5 November 2024
Civil Practice and Procedure
Mahad (Deceased) v Commissioner of Domestic Taxes (Miscellaneous Application E060 of 2024) [2024] KETAT 1767 (KLR) (5 November 2024) (Ruling)
Tax Law
5 November 2024
Tax Law
Multicolor Corporation Kenya Limited (Formerly) TP Kenya v Commissioner for Domestic Taxes & 3 others (Miscellaneous Application E072 of 2024) [2024] KETAT 1755 (KLR) (5 November 2024) (Ruling)
Tax Law
5 November 2024
Tax Law
Rioki Estate Company (1970) Limited v Commissioner of Domestic Taxes (Tax Appeal E841 of 2023) [2024] KETAT 1778 (KLR) (5 November 2024) (Ruling)
Tax Law
5 November 2024
Tax Law
October 2024
Gazlin Energy Limited v Commissioner of Domestic Taxes (Tax Appeal E950 of 2024) [2024] KETAT 1493 (KLR) (31 October 2024) (Ruling)
Tax Law
31 October 2024
Tax Law
Hyper Ventures Limited v Commissioner of Domestic Taxes (Tax Appeal E884 of 2024) [2024] KETAT 1492 (KLR) (Commercial and Tax) (31 October 2024) (Ruling) 31 October 2024
Jumbo Foam Matrresses Industries Limited v Commissioner of Customs and Border Control (Miscellaneous Tax Appeal E081 of 2024) [2024] KETAT 1491 (KLR) (31 October 2024) (Ruling) 31 October 2024
Nyutu v Commissioner of Domestic Taxes (Miscellaneous Appeal E095 of 2024) [2024] KETAT 1488 (KLR) (31 October 2024) (Ruling)
Tax Law
31 October 2024
Tax Law
Planet Technical Solutions Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E096 of 2024) [2024] KETAT 1490 (KLR) (31 October 2024) (Ruling) 31 October 2024
Rihab Investment Limited v Kenya Revenue Authority (Miscellaneous Tax Appeal E080 of 2024) [2024] KETAT 1489 (KLR) (Appeals) (31 October 2024) (Ruling)
Civil Practice and Procedure
31 October 2024
Civil Practice and Procedure
Harley's Limited v Commissioner of Customs & Border Control (Tribunal Appeal E027 of 2024) [2024] KETAT 1620 (KLR) (25 October 2024) (Judgment)
Tax Law
25 October 2024
Tax Law
House Farm Limited v Commissioner of Customs & Border Control (Appeal 448 of 2023) [2024] KETAT 1606 (KLR) (Commercial and Tax) (25 October 2024) (Judgment)
Tax Law
25 October 2024
Tax Law
Inchcape Shipping Services Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal E440 of 2023) [2024] KETAT 1623 (KLR) (25 October 2024) (Judgment)
Tax Law
25 October 2024
Tax Law
Judiciary v Commissioner of Domestic Taxes (Appeal E714 of 2023) [2024] KETAT 1584 (KLR) (25 October 2024) (Judgment) 25 October 2024
Kenya Tea Development Agency Dubai Multi Commodities Centre v Commissioner of Domestic Taxes (Tax Appeal E387 of 2023) [2024] KETAT 1487 (KLR) (25 October 2024) (Judgment)
Tax Law
25 October 2024
Tax Law
Kenya Tea Development Agency Farmers Company Limited v Commissioner of Domestic Taxes (Tribunal Appeal E039 of 2024) [2024] KETAT 1621 (KLR) (Commercial and Tax) (25 October 2024) (Judgment)
Tax Law
25 October 2024
Tax Law
Oraro v Commissioner of Domestic Taxes (Appeal 308 of 2023) [2024] KETAT 1483 (KLR) (25 October 2024) (Judgment) 25 October 2024
Rural Electrification & Renewable Energy Corporation v Commissioner of Domestic Taxes (Tax Appeal E043 of 2024) [2024] KETAT 1594 (KLR) (25 October 2024) (Judgment)
Tax Law
25 October 2024
Tax Law
Vaghji v Commissioner of Domestic Taxes (Tax Appeal E331 of 2024) [2024] KETAT 1607 (KLR) (25 October 2024) (Judgment)
Tax Law
25 October 2024
Tax Law
Malco Group Limited v Commissioner of Domestic Taxes (Tax Appeal E176 of 2024) [2024] KETAT 1654 (KLR) (21 October 2024) (Judgment) 21 October 2024
Gedi Boss Trading and Transportation Limited v Commissioner of Domestic Taxes (Miscellaneous Application E1013 of 2024) [2024] KETAT 1596 (KLR) (Commercial and Tax) (18 October 2024) (Ruling)
Civil Practice and Procedure
18 October 2024
Civil Practice and Procedure