The Tax Appeals Tribunal in Nairobi has ruled in favour of Kenya Revenue Authority (KRA) in a case filed by a local company seeking orders to stop KRA from collecting Kshs.18, 618,476 in tax arrears.
The Tax Appeals Tribunal on 1st April, 2021 dismissed the Appeal filed on 16th May, 2018 by Joycott General Contractors Ltd.
Joycott General Contractors Ltd had sought among other things, an order to set aside KRA’s decision made vide a letter dated 6th April, 2018 confirming additional Corporation Tax and VAT assessments for the years 2015 and 2016.
KRA’s position on the Appeal was that the additional assessments for VAT and Corporation tax for the years 2015 and 2016 were proper as a tax audit was carried out for the period under review, which revealed that Joycott General Contractors Ltd had completed contractual works and underdeclared the revenue earned.
In conclusion, the Tax Appeals Tribunal held that the Appellant Company had failed to provide documentary evidence in support of its Appeal and neither did it provide the same during the objection.