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Case Update: Tax Appeals Tribunal Appeal No. E686 OF 2024
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BASF East Africa Limited -vs- Commissioner of Customs and Border Control In Summary: The commissioner erred by classifying an Isocyanate component usually reacted with a Polyol to form a Polyurethane, in the same Tariff classification as a Polyurethane. In other words, the rule on sets does not apply to goods […]
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Case Update: Supreme Court Petition No. E31 of 2024
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The Cabinet Secretary for the National Treasury and Planning & 4 Others V Okiya Okoiti Omtata & 52 others (2024) eKLR In Summary: The Finance Act 2023 is valid and constitutional to the extent of the tax provisions therein. BACKGROUND DECISION OF THE SUPREME COURT AUTHORITIES REFERRED TO IMPLICATIONS This […]
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Q&A on the 2023/4 Tax Amnesty
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Q: What is the 2023/4 tax amnesty? A: The 2023/4 tax amnesty introduced a waiver of penalties and interest on principal taxes due and payable up to 31 December 2022, if the principal taxes are paid by 30 June 2024. Q: What is the basis of the tax amnesty? A: […]
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