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 […]
Tax Appeals Tribunal Decision HS Classification Chapter 30>Customs Tax Consultant Kenya
The respondent required the applicant to pay a sum of KShs. 127,795,427/= in respect of the said pharmaceutical products which the respondent alleges the applicant had misclassified in its- import documentation. According to the respondent, the pharmaceutical products in question were food supplements and not medicines and therefore they ought to have been classified under […]
Tax Appeals Tribunal Decision HS Classification Chapter 39>Tax Consultant Kenya
The Respondent undertook a Post Clearance Audit (“PCA”) on the Appellant’s imports for the period 2016-2021. As a result of this exercise, the Respondent concluded that the Appellant’s product, Esprene SPO Vo141, had been misclassified and proceeded to re-classify it under HS Code 3811.29.00 instead of 3901.90.00. JUDGMENT BACKGROUND The Appellant is a private company […]
Tax Appeals Tribunal Decision HS Classification Chapter 21>Customs Tax Consultant Kenya
In its response dated 7thFebruary 2020, the Respondent issued a tariff ruling (‘Tariff Ruling”) that the Apple Concentrate is classifiable under HS Code 2206.00.90. Dissatisfied with the Tariff Ruling, the Appellant lodged an Objection vide a letter dated 5thMarch, 2020. The Appellant averred that the Apple Concentrate ought to be classified under Chapter 21, specifically […]
