Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal E499 of 2023) [2024] KETAT 1278 (KLR) (23 August 2024) (Judgment)
Citation
Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal E499 of 2023) [2024] KETAT 1278 (KLR) (23 August 2024) (Judgment)
Industry
discharging such functions as are bestowed on it under the statute.
AUDIT Trigger
Income earned by Japan Port Consultants Ltd (JPCL) for the years 2020-2022 amounting to Kshs.78,533,571.00 (Inclusive pf penalty and intertest) on contractual consulting services (Detailed Design, Construction Supervision) was subject to withholding tax on income of a non-resident accrued and derived in Kenya.
Outcome
The Appeal was allowed
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