Villa Grazia Luxury Hotel Limited v Commissioner of Domestic Taxes (Appeal E413a of 2023) [2024] KETAT 1251 (KLR) (Nairobi) (23 August 2024) (Judgment)
Citation
Villa Grazia Luxury Hotel Limited v Commissioner of Domestic Taxes (Appeal E413a of 2023) [2024] KETAT 1251 (KLR) (Nairobi) (23 August 2024) (Judgment)
Industry
The Appellant is in the business of accommodation and food services along the Naivasha-Nakuru Highway.
AUDIT Trigger
Under declared sales in the Appellant’s January 2023 VAT return and lack of documentation for declaration of exempt and zero rated sales
Outcome
The Tribunal finds that the Appellant did not discharge its burden of proof and the Respondent was therefore justified in confirming the additional VAT assessments.
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