County Government of Kitui v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E410 of 2023) [2024] KETAT 1132 (KLR) (1 August 2024) (Judgment)
County Government of Kitui v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E410 of 2023) [2024] KETAT 1132 (KLR) (1 August 2024) (Judgment)
The Appellant is one of the 47 County Governments created under Article 6 (1) of the Constitution of Kenya, 2010 and specified in the First Schedule.
The dispute in this Appeal arose when the Appellant received demand letters from the Respondent on three occasions: on 24th November 2022, pertaining to Income Tax, Withholding VAT, and PAYE totaling to Kshs. 101,472,703.37 for Kitui and Mwingi Municipalities; on 25th November 2022, in relation to Withholding Income Tax on rent and Withholding VAT amounting to Kshs. 83,893,493.00 based on alleged iTax ledger arrears; and, on 7th February 2023, regarding Withholding VAT, Withholding Income Tax, and PAYE totaling to Kshs. 873,651,814.00 for the period from May 2018 to December 2020 in Kitui County.
The Appellant has not satisfactorily complied with the provisions of the law by discharging its burden of proof in accordance with the various tax statutes.
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