Author name: Robert Ouma

Insights

KEROCHE INDUSTRIES LIMITED vs THE KENYA REVENUE AUTHORITY

BACKGROUND OF THE TAX DISPUTE Keroche Industries applied for a licence to the Customs Department to manufacture wines between on or about 1996-1997 and a licence was granted which licence classified the Applicants products under Tariff Heading 22.04. KRA’s CASE The KRA in their case, state that the licence granted to Keroche Breweries did not […]

KEROCHE INDUSTRIES LIMITED vs THE KENYA REVENUE AUTHORITY Read More »

BACKGROUND OF THE TAX DISPUTE Keroche Industries applied for a licence to the Customs Department to manufacture wines between on or about 1996-1997 and a licence was granted which licence classified the Applicants products under Tariff Heading 22.04. KRA’s CASE The KRA in their case, state that the licence granted to Keroche Breweries did not

Insights

THE UNFAIR PROPOSED AMENDMENT TO SECTION 32 OF THE TAX APPEALS TRIBUNAL ACT

THE UNFAIR PROPOSED AMENDMENT TO SECTION 32 OF THE TAX APPEALS TRIBUNAL ACT The Finance Bill 2023, proposes to amend the Tax Appeals Tribunal Act, 2013 introducing a requirement for taxpayers to deposit with the Commissioner 20% of the tax in dispute or security equivalent to 20% of the disputed tax before they file an

THE UNFAIR PROPOSED AMENDMENT TO SECTION 32 OF THE TAX APPEALS TRIBUNAL ACT Read More »

THE UNFAIR PROPOSED AMENDMENT TO SECTION 32 OF THE TAX APPEALS TRIBUNAL ACT The Finance Bill 2023, proposes to amend the Tax Appeals Tribunal Act, 2013 introducing a requirement for taxpayers to deposit with the Commissioner 20% of the tax in dispute or security equivalent to 20% of the disputed tax before they file an

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