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
September 2024
Spread Marketing Consultancy Limited v Commissioner of Domestic Taxes (Tax Appeal E151 of 2023) [2024] KETAT 1454 (KLR) (13 September 2024) (Judgment) 13 September 2024
Monarch Insurance Company Limited v Commissioner of Customs & Border Control (Appeal E876 of 2023) [2024] KETAT 1255 (KLR) (9 September 2024) (Judgment) 9 September 2024
Alliance in Motion Global Limited v Commissioner of Customs and Boarder Control (Tax Appeal 345 of 2023) [2024] KETAT 1297 (KLR) (6 September 2024) (Judgment) 6 September 2024
Angwen v Commissioner of Investigations & Enforcement (Tax Appeal E626 of 2023) [2024] KETAT 1324 (KLR) (6 September 2024) (Judgment)
Tax Law
6 September 2024
Tax Law
Avipro East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal E112 of 2023) [2024] KETAT 1318 (KLR) (6 September 2024) (Judgment) 6 September 2024
Beru Trading Limited v Commissioner of Legal Services and Board Coordination (Tribunal Appeal 324 of 2023) [2024] KETAT 1299 (KLR) (6 September 2024) (Judgment)
Tax Law
6 September 2024
Tax Law
Cummins Car & General Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E450 of 2023) [2024] KETAT 1319 (KLR) (Civ) (6 September 2024) (Judgment) 6 September 2024
Haria v Commissioner of Domestic Taxes (Tax Appeal E518 of 2023) [2024] KETAT 1323 (KLR) (6 September 2024) (Judgment)
Tax Law
6 September 2024
Tax Law
James v Commissioner of Domestic Taxes (Tax Appeal E607 of 2023) [2024] KETAT 1320 (KLR) (6 September 2024) (Judgment)
Tax Law
6 September 2024
Tax Law
Mumayaz Limited v Commissioner of Investigations and Enforcement (Tribunal Appeal E737 of 2023) [2024] KETAT 1303 (KLR) (6 September 2024) (Judgment)
Tax Law
6 September 2024
Tax Law
Nes Foods Limited v Commissioner of Domestic Taxes (Tax Appeal E623 of 2024) [2024] KETAT 1346 (KLR) (Civ) (6 September 2024) (Ruling)
Civil Practice and Procedure
6 September 2024
Civil Practice and Procedure
Newmont Commodities v Commissioner of Domestic Taxes (Appeal E511 of 2023) [2024] KETAT 1307 (KLR) (6 September 2024) (Judgment)
Tax Law
6 September 2024
Tax Law
NK Brothers Limited v Commissioner of Domestic Taxes (Tax Appeal E955 of 2023) [2024] KETAT 1292 (KLR) (6 September 2024) (Judgment) 6 September 2024
Perrot Enterprises Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E891 of 2023) [2024] KETAT 1325 (KLR) (6 September 2024) (Judgment) 6 September 2024
Tropical Healthcare Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E630 of 2023) [2024] KETAT 1296 (KLR) (6 September 2024) (Judgment)
Civil Practice and Procedure
6 September 2024
Civil Practice and Procedure
August 2024
Banki Kuu Pension Scheme 2012 Registered Trustees v Commissioner of Domestic Taxes (Tax Appeal E754 of 2023) [2024] KETAT 1294 (KLR) (Civ) (30 August 2024) (Judgment) 30 August 2024
Kakuzi PLC v Commissioner for Domestic Taxes (Tax Appeal E674 of 2023) [2024] KETAT 1298 (KLR) (Civ) (30 August 2024) (Judgment) 30 August 2024
M-Pesa Foundation Charitable Trust v Commissioner of Domestic Taxes (Appeal E433 of 2024) [2024] KETAT 1300 (KLR) (30 August 2024) (Judgment) 30 August 2024
Victoria Commercial Bank PLC v Commissioner of Domestic Taxes (Tax Appeal E260 of 2023) [2024] KETAT 1311 (KLR) (Civ) (30 August 2024) (Judgment)
Tax Law
30 August 2024
Tax Law
Alpha Taleo Capital Limited v Commissioner of Domestic Taxes (Tax Appeal E420 of 2023) [2024] KETAT 1295 (KLR) (23 August 2024) (Judgment)
Tax Law
23 August 2024
Tax Law
Belvacon Company Limited v Commissioner of Domestic Taxes (Tax Appeal E225 of 2023) [2024] KETAT 1313 (KLR) (23 August 2024) (Judgment)
Tax Law
23 August 2024
Tax Law
Bluejay Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E555 of 2023) [2024] KETAT 1240 (KLR) (23 August 2024) (Judgment) 23 August 2024
Car and General (Trading) Limited v Commissioner of Legal Services and Board Coordination (Appeal E667 of 2023) [2024] KETAT 1235 (KLR) (23 August 2024) (Judgment) 23 August 2024
Centsavvy Capital Ventures Limited v Commissioner of Investigation and Enforcement (Tax Appeal E156 of 2023) [2024] KETAT 1321 (KLR) (23 August 2024) (Judgment)
Tax Law
23 August 2024
Tax Law
Dhanjal v Commissioner of Domestic Taxes (Appeal E619 of 2023) [2024] KETAT 1259 (KLR) (23 August 2024) (Judgment) 23 August 2024
Doshi and Company Hardware Limited v Commissioner Customs and Border Control (Tax Appeal E402 of 2023) [2024] KETAT 1322 (KLR) (23 August 2024) (Judgment)
Tax Law
23 August 2024
Tax Law
Eldo-Rosta Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E459 of 2023) [2024] KETAT 1277 (KLR) (23 August 2024) (Judgment) 23 August 2024
H Young &.Co (East Africa) Limited v Commissioner of Domestic Taxes (Tax Appeal E479 of 2023) [2024] KETAT 1273 (KLR) (23 August 2024) (Judgment) 23 August 2024
Jasir Contractors Limited v Commissioner of Domestic Taxes (Appeal E475 of 2023) [2024] KETAT 1233 (KLR) (Civ) (23 August 2024) (Judgment) 23 August 2024
Katebes Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E332 of 2023) [2024] KETAT 1293 (KLR) (23 August 2024) (Judgment) 23 August 2024
Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal E499 of 2023) [2024] KETAT 1278 (KLR) (23 August 2024) (Judgment) 23 August 2024
Kone Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 113 of 2023) [2024] KETAT 1242 (KLR) (23 August 2024) (Judgment) 23 August 2024
Kumar v Commissioner of Domestic Taxes (Tax Appeal E688 of 2024) [2024] KETAT 1272 (KLR) (23 August 2024) (Ruling)
Civil Practice and Procedure
23 August 2024
Civil Practice and Procedure
Matsingberg Clearing & Forwarding Limited v Kenya Revenue Authority & another (Tax Appeal E630 of 2024) [2024] KETAT 1257 (KLR) (23 August 2024) (Ruling)
Tax Law
23 August 2024
Tax Law
Narcol Aluminium Rolling Mills Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E835 of 2023) [2024] KETAT 1279 (KLR) (23 August 2024) (Judgment) 23 August 2024
Pejom Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E670 of 2024) [2024] KETAT 1243 (KLR) (Civ) (23 August 2024) (Ruling) 23 August 2024
Sunpower International Limited v Commissioner of Customs and Border Control (Tax Appeal E437 of 2023) [2024] KETAT 1245 (KLR) (23 August 2024) (Judgment) 23 August 2024
Takbir General Trading Company Limited v Commissioner of Domestic Taxes (Tax Appeal 372 of 2023) [2024] KETAT 1274 (KLR) (23 August 2024) (Judgment)
Tax Law
23 August 2024
Tax Law
Three Rivers Resort Limited v Commissioner of Domestic Taxes (Tax Appeal E451 of 2023) [2024] KETAT 1252 (KLR) (23 August 2024) (Judgment) 23 August 2024
Toyo Construction Limited v Commissioner of Domestic Taxes (Tribunal Appeal E604 of 2023) [2024] KETAT 1291 (KLR) (23 August 2024) (Ruling)
Civil Practice and Procedure
23 August 2024
Civil Practice and Procedure
Villa Grazia Luxury Hotel Limited v Commissioner of Domestic Taxes (Appeal E413a of 2023) [2024] KETAT 1251 (KLR) (At Nairobi) (23 August 2024) (Judgment) 23 August 2024
Ernie Campbell & Co. (K) Limited v Commissioner of Domestic Taxes (Tax Appeal E182 of 2020) [2024] KETAT 1310 (KLR) (12 August 2024) (Ruling) 12 August 2024
BSK Global Technologies Limited v Commissioner of Domestic Taxes (Tax Appeal E421 of 2024) [2024] KETAT 1241 (KLR) (9 August 2024) (Ruling)
Tax Law
9 August 2024
Tax Law
Capwell Industries Limited v Commissioner of Customs and Border Control (Tax Appeal E424 of 2023) [2024] KETAT 1244 (KLR) (9 August 2024) (Judgment)
Tax Law
9 August 2024
Tax Law
Car and General Trading Limited v Commissioner of Customs and Border Control (Tax Appeal E317 of 2023) [2024] KETAT 1249 (KLR) (9 August 2024) (Judgment)
Tax Law
9 August 2024
Tax Law
China Communications Construction Company Limited v Commissioner of Intelligence Strategic Operations, Investifations and Enforcement (Appeal E267 of 2023) [2024] KETAT 1202 (KLR) (9 August 2024) (Judgment) 9 August 2024
Chloride Exide Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E589 of 2023) [2024] KETAT 1254 (KLR) (9 August 2024) (Judgment)
Tax Law
9 August 2024
Tax Law
Danveck Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E327 of 2023) [2024] KETAT 1276 (KLR) (9 August 2024) (Judgment) 9 August 2024
Equipped Trading (K) Limited v Commissioner of Domestic Taxes (Tribunal Appeal E458 of 2023) [2024] KETAT 1234 (KLR) (Civ) (9 August 2024) (Judgment) 9 August 2024
Falcon Road Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E498 of 2023) [2024] KETAT 1239 (KLR) (9 August 2024) (Judgment) 9 August 2024