Automated Summary
Key Facts
Sny Motors Limited, a motor vehicle dealer in Mombasa incorporated on 2018-09-11, appealed against Kenya Revenue Authority's confirmation assessment notices issued on 2023-09-15 for VAT assessments in December 2019, June 2020, and August 2021. The Appellant filed its Notice of Appeal on 2023-12-07, 78 days after the objection decision, exceeding the 30-day deadline under Section 13(b) of the Tax Appeals Tribunal Act. The Appellant cited the director's illness and requested Alternative Dispute Resolution as grounds. The Respondent did not defend the case, which was marked undefended on 2024-09-11. The Tribunal determined the appeal was incompetent for non-compliance with statutory timelines, as no application for leave to file out of time was submitted. The appeal was struck out on 2024-11-08, with each party bearing its own costs.
Tax Type
Value-Added Tax (VAT)
Issues
- The Tribunal determined whether the Appeal is incompetent due to non-compliance with Section 13(b) of the Tax Appeals Tribunal Act, which requires appeals to be filed within 30 days of the decision. The Appellant filed the appeal on 7th December 2023, 79 days after the 15th September 2023 decision, without seeking leave to file out of time.
- The Tribunal assessed whether the Respondent's objection decision dated 15th September 2023, which rejected the Appellant's VAT assessments for December 2019, June 2020, and August 2021, was legally justified.
Tax Years
- 2020
- 2021
- 2019
Holdings
- The Tribunal determined that the Appeal is incompetent for non-compliance with Section 13(b) of the Tax Appeals Tribunal Act (TATA), as the Appellant filed its Notice of Appeal on 7th December 2023, more than 30 days after the Respondent's objection decision dated 15th September 2023. The Tribunal found no application for leave to file out of time, citing the Supreme Court's ruling that such late filings are nullities without leave.
- The Tribunal ordered the Appeal to be struck out due to its incompetence and ruled that each party shall bear its own costs. The decision was delivered on 8th November 2024 in Nairobi by the Tax Appeals Tribunal.
Remedies
- The Appeal be and is hereby struck out.
- Each party to bear its own cost.
Tax Issue Category
Other
Legal Principles
The Tribunal applied the principle that appeals must be filed within 30 days of receiving the decision under Section 13(b) of the Tax Appeals Tribunal Act (TATA). It also held that no appeal can be filed out of time without leave from the Tribunal, rendering such documents legally null and void as per the Supreme Court's guidance in Nicholas Kiptoo Arap Korir Salat v IEBC.
Precedent Name
Nicholas Kiptoo Arap Korir Salat v The Independent Electoral and Boundaries Commission and 8 Others
Cited Statute
- Kenya Revenue Authority Act, CAP 469 of Kenya's Laws
- Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya
Judge Name
- Ololchike S. Spencer
- Elishah N. Njeru
- Christine A. Muga
- Boniface K. Terer
- Eunice N. Ng'ang'a
Passage Text
- The Appeal is incompetent for non-compliance with section 13 (1) (b) of TATA and is available for striking out.
- No appeal can be filed out of time without leave of the Court. Such a filing renders the 'document' so filed a nullity and of no legal consequence.
- The Appeal be and is hereby struck out.