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Citation
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Judgment date
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| September 2023 |
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28 September 2023 |
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14 September 2023 |
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12 September 2023 |
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4 September 2023 |
| August 2023 |
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31 August 2023 |
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30 August 2023 |
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8 August 2023 |
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8 August 2023 |
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3 August 2023 |
| July 2023 |
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24 July 2023 |
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19 July 2023 |
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18 July 2023 |
| June 2023 |
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30 June 2023 |
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29 June 2023 |
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29 June 2023 |
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27 June 2023 |
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26 June 2023 |
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26 June 2023 |
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23 June 2023 |
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21 June 2023 |
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19 June 2023 |
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14 June 2023 |
| May 2023 |
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29 May 2023 |
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19 May 2023 |
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18 May 2023 |
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12 May 2023 |
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8 May 2023 |
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5 May 2023 |
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4 May 2023 |
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3 May 2023 |
| April 2023 |
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27 April 2023 |
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Challenge to customs seizure dismissed for lack of locus and because applicants admitted offences and paid penalties.
Customs law – seizure and detention of goods and conveyances under EACCMA (ss.199, 200, 202); review to Commissioner and deemed decision under s.229; effect of admission and settlement of offence on right to review; locus standi and proof of power of attorney; compounding and release on payment of taxes and penalties.
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23 April 2023 |
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17 April 2023 |
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14 April 2023 |
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13 April 2023 |
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6 April 2023 |
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4 April 2023 |
| March 2023 |
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24 March 2023 |
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22 March 2023 |
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20 March 2023 |
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14 March 2023 |
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13 March 2023 |
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10 March 2023 |
| February 2023 |
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Four-year unexplained delay and valid electronic service led the Tribunal to refuse extension of time to appeal a tax objection decision.
Tax appeals – extension of time – applicant must show reasonable/sufficient cause for delay under statutory 30-day limit; Service – electronic transmission to registered/known email and URA portal constitutes sufficient service under Tax Procedure Code s.72(2)(d); Companies – service on employee/agent listed in tax profile may be effective service; Civil Procedure Rules affidavit of service not required for tax objection decisions; Inordinate and unexplained delay warrants refusal of extension.
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23 February 2023 |
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Applicant failed to prove input VAT payments; tribunal upheld respondent’s disallowance and dismissed the application with costs.
VAT — Input tax credit — Requirement to prove taxable supplies and payments under s.28 VAT Act — Invoices and receipts must be credible and independently verifiable — Sequentially numbered documents and traceable payments — Burden of proof on claimant — Administrative decision to disallow input tax upheld where evidence is deficient.
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21 February 2023 |
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The applicant’s tax review filed four years after objection decisions, without seeking extension, was held time-barred.
Tax law – Time limits for appeals – Requirement to lodge an application within 30 days under s.16(1)(c) Tax Appeals Tribunal Act and s.25(1) Tax Procedures Code Act – Extensions under s.16(2). Civil procedure – Preliminary point of law – Time-bar as a dispositive preliminary objection. Statutory timelines are substantive and must be strictly complied with.
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20 February 2023 |
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17 February 2023 |
| January 2023 |
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Transaction value is the primary customs valuation; revenue must prove inability to determine it before using alternative methods.
Customs valuation — transaction value is the primary method under the Fourth Schedule of the EAC Customs Management Act; alternative methods apply only if transaction value cannot be determined. Burden on revenue authority to demonstrate failure of transaction method before applying identical or other methods. Documentary evidence (invoices, packing lists, proof of payment, supply agreements) suffices to establish transaction value. Rejection of declared value must be supported by coherent, non-speculative reasons; contradictory grounds undermine assessment.
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31 January 2023 |
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25 January 2023 |
| December 2022 |
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14 December 2022 |
