Mwaura v Commissioner of Domestic Taxes (Tribunal Appeal E521 of 2023) [2024] KETAT 1236 (KLR) (9 August 2024) (Judgment)
Citation
Mwaura v Commissioner of Domestic Taxes (Tribunal Appeal E521 of 2023) [2024] KETAT 1236 (KLR) (9 August 2024) (Judgment)
Industry
An individual based in Nakuru offering craft and related services, registered for income tax – resident, PAYE and VAT obligations.
AUDIT Trigger
The Respondent stated that it invalidated the Appellant’s objection and confirmed the assessments as the Appellant failed to meet the requirements of Section 51(7) of the Tax Procedures Act, having failed to provide clarifications on his reason for late objection and documentary evidence in support of the same.
Outcome
The Appellant failed to apply for leave to file his Notice of Appeal out of time as required under Section 13(3) of the TAT Act.
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