Independent Electrol and Boundaries Commission v Commissioner of Domestic Taxes (Tax Appeal E623 of 2023) [2024] KETAT 1123 (KLR) (1 August 2024) (Judgment)
Independent Electrol and Boundaries Commission v Commissioner of Domestic Taxes (Tax Appeal E623 of 2023) [2024] KETAT 1123 (KLR) (1 August 2024) (Judgment)
Constitutional Commission established by Article 88 of the Constitution of Kenya, 2010, and governed by an Act of Parliament, The Independent Electoral and Boundaries Commission Act No.9 of 2011, and is mandated with the responsibility of conducting and supervising referenda and elections prescribed by law, reviewing boundaries, names and number of constituencies and wards.
The Respondent stated that it undertook a compliance check on the Appellants for the year 2017 to 2022 and on 26th May 2023 raised additional assessment amounting to Kshs. 265,592,127.00 made up as: - VAT on imported services ………………Kshs. 217.837,884.00; PAYE ………………………………………Kshs. 25,561,406.00; Withholding Tax …………………………Kshs. 6,027,040.00; Corporation Tax …………………………Kshs. 16,165,797.00;
The Tribunal was satisfied that the Appellant did not discharge its burden of proof, as did not adduce evidence to rebut the Respondent’s assessment by adequately supporting its objection.
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