Oil v Commissioner of Domestic Taxes (Tax Appeal E546 of 2023) [2024] KETAT 1247 (KLR) (Civ) (9 August 2024) (Judgment)
Citation
Oil v Commissioner of Domestic Taxes (Tax Appeal E546 of 2023) [2024] KETAT 1247 (KLR) (Civ) (9 August 2024) (Judgment)
Industry
AUDIT Trigger
Variances between the Income tax return and the VAT return and between imports declared and those actually imported. Bank credits that had not been declared for tax purposes.
Outcome
The Appellant failed to discharge the burden of proof placed upon it in demonstrating that the Respondent’s use and application of the bank deposit analysis yielded in an unfair and unreasonable tax assessment
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