Executive Super Rides Limited v Commissioner General, Kenya Revenue Authority & another (Tax Appeal 368 of 2023) [2024] KETAT 1137 (KLR) (1 August 2024) (Judgment)
Citation
Executive Super Rides Limited v Commissioner General, Kenya Revenue Authority & another (Tax Appeal 368 of 2023) [2024] KETAT 1137 (KLR) (1 August 2024) (Judgment)
Industry
Sale of Motor Vehicles.
AUDIT Trigger
The Appellant declared its sales as commission paid out to agents for sales with variance between credits and VAT sales declared.
Outcome
The Respondent’s Objection Decision dated 17th April 2023 is statute time barred contrary to Section 51 (11) of the Tax Procedures Act. Therefore, the Appellant’s Notices of Objection stood as allowed by operation of law.
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