TAX APPEALS TRIBUNAL HS CODE PAALSGARD 6111
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 576 OF 2022 KAPA OIL REFINERIES LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a private limited liability company incorporated in Kenya under the Companies Act. Its principal business activity is the manufacture of cooking oil, margarine, […]
TAX APPEALS TRIBUNAL DECISION ON HS CODE FOR PLYWOOD AND HOT ROLLED STEEL COILS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAT APPEAL NO 1565 OF 2022 JUBILEE JUMBO HARDWARE LTD………………….……………………APPELLANT VERSUS COMMISSIONER OF CUSTOMS AND BORDER CONTROL……. RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a limited liability company duly incorporated in Kenya under the Companies Act. Its principal activity is the importation of steel rods. 2.The Respondent is […]
TAX APPEALS TRIBUNAL DECISION ELECTRONIC CIGARETTE PARTS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO 1002 OF 2022 BROCKLEY INVESTMENT LIMITED………………….……………………APPELLANT VERSUS COMMISSIONER OF CUTOMS AND BORDER CONTROL…….……. RESPONDENT JUDGMENT BACKGROUND 1.The Appellant is a company duly incorporated under the Companies Act of laws of Kenya. Its principal activity is the importation of electronic cigarettes and its spare parts for […]
Tax Appeals Tribunal Decision on Unassembled Motor Vehicles and Trailers
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI REGISTRY TAX APPEAL NO.38 of 2022 AVIC INTERNATIONAL BEIJING E.A CO. LTD APPELLANT ~VERSUS~ COMMISSIONER FOR CUSTOMS & BORDER CONTROL RESPONDENT JUDGEMENT BACKGROUND The Appellant is a company incorporated in Kenya under the Companies Act 2015 and is a registered taxpayer. The Appellant […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF SILICON EMULSION
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL APPEAL NO. 520 OF 2022 C&P SHOE INDUSTRIES LTD APPELLANT ~VERSUS~ COMMISSIONER, CUSTOMS & BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT The Appellant is a private limited company incorporated in Kenya under the Companies Act 2015. The Appellant manufactures a variety of goods for the local and export market […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF VACUUM SEWAGE TRUCK TANKERS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI APPEAL NO 106 OF 2022 NETSAVVY WIRELESS LIMITED… APPELLANT ~VERSUS~ COMMISSIONER OF CUSTOMS & BORDER CONTROL RESPONDENT JUDGEMENT BACKGROUND The Appellant is a limited liability company incorporated in Kenya and a registered taxpayer and its principal business is disposing of liquid waste material (petroleum waste) […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF APPLE PLUS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT NAIROBI TAX APPEAL NO. 481 OF 2022 KENYA BREWERIES LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT The Appellant is a limited liability company incorporated under the Companies Act of Kenya licensed to manufacture and sell both alcoholic and non-alcoholic drinks. The […]
TAX APPEALS TRIBUNAL DECISION ON THE HS CLASSIFICATION OF SOLAR WATER HEATERS
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL AT THE NAIROBI REGISTRY TAX APPEAL NO. 144 OF 2022 BOBECO LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS & BORDER CONTROL RESPONDENT BACKGROUND JUDGEMENT 1.The Appellant is a private limited company incorporated in Kenya under the Companies Act, 2015 laws of Kenya. 2.The Respondent is appointed […]
TAX APPEALS TRIBUNAL DECISION ON KRA VALUATION OF FURNITURE
REPUBLIC OF KENYA IN THE TAX APPEALS TRIBUNAL TAX APPEAL NO. 1042 OF 2022 GIANT FURNITURE LIMITED APPELLANT -VERSUS- COMMISSIONER OF CUSTOMS AND BORDER CONTROL RESPONDENT JUDGMENT BACKGROUND The Appellant is a limited liability company incorporated under the Companies Act of the Laws of Kenya and is in the business of importing and distributing household […]
KRA Vs Car Importers Association of Kenya Current Retail Selling Price for Imported Cars>Customs Tax Consultant Kenya
The Petitioner states that being a stake holder in the car importation industry, representing seventy-three (73) car importers, the Petitioner ought to have been given a chance to participate in the process in which the “new” CRSP values were determined. The Petitioner avers that the reason why the CRSP was introduced by the law was […]
