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Introduction

Determinations of the Tax Appeals Tribunal (“TAT”) and the Courts play a principal role in providing clarity on the appropriate interpretation and application of tax legislation and principles in Kenya. Indeed, it is through determinations and pronouncements of the TAT and the Courts that domestic tax jurisprudence is formulated, and taxpayers, the Kenya Revenue Authority (“KRA”) and other stakeholders are guided on technical interpretations of the applicable tax legislation.

In this webinar, we propose to discuss various positions adopted by the TAT and the Courts, with a particular focus on common tax disputes between taxpayers and the KRA. In addition, we will compare the positions adopted by the TAT and Courts with international jurisprudence as well as global best practices. Through this, we hope to shed some light on common areas of concern for taxpayers through guidance from the TAT and the Courts.

Course Content

1. Analysis of the sequential application of customs valuation methods and statutory timelines, with reference to the determination of the TAT in Wallpaper Kenya Ltd v Commissioner of Customs& Border Control.
2. Discussion on the appropriate interpretation of Section 17 (2) of the Value Added Tax Act, 2013 (“the VAT Act”) with respect to the deductibility of input VAT claimed outside the six-month time frame with reference to the determination of the TAT in the case of Skyline Towers Investment v Commissioner of Domestic Taxes.
3. Analysis of domestic and international jurisprudence on the provision of documentation to the taxing authorities, keeping in mind statutory limitations, with respect to the ongoing Section 42 validation exercise and with reference to the determinations of the TAT in E. P. Dis Kenya Limited v Commissioner of Domestic Taxes.

Objectives

- Analyse and discuss the various positions adopted by the TAT and the Courts with respect to the above mentioned focus areas to determine the jurisprudential positions arising;

- Provide guidance on the correct interpretation of specific areas of tax legislation, with a view to reduce instances of conflict between taxpayers and the KRA;

- Compare and contrast emanating local jurisprudence with established international jurisprudence and best practices and outline points of convergence and divergence.