Gichengo v Commissioner Investigations and Enforcement (Appeal E026 of 2023) [2024] KETAT 1268 (KLR) (9 August 2024) (Judgment)
Gichengo v Commissioner Investigations and Enforcement (Appeal E026 of 2023) [2024] KETAT 1268 (KLR) (9 August 2024) (Judgment)
Individual
The Appellant registered for income tax obligation on 3rd March 2005 but filed nil returns for this obligation in the years 2017, 2018, 2019 and 2020.The Respondent averred that besides verifiable information from its databases, it also relied on information provided by third parties such as banks, open-source intelligence and the National Transport Safety Authority’s Transport Information Management System, which according to the Respondent, it deemed as accurate.
The Tribunal found that the Appellant did not discharge its burden of proof to demonstrate that the Respondent’s additional assessments of income tax and VAT for the periods 2016 to 2020 were incorrect or excessive as required under Section 56(1) of the TPA and Section 30 of the TAT Act.
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