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Eveready Security Guards Limited vs. Commissioner of Domestic Taxes (Tax Appeal E068 of 2024) [2025] KETAT 55 (KLR)

PAYE & BURDEN OF PROOF

In the appeal, the appellant’s failure to provide the respondent with detailed employee payrolls,including unique identifiers, proper reconciliation of variances, and itemized bank payments rather than consolidated totals,prevented the respondent from verifying the exten...

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