[2023] KEHC 2891 (KLR)
The court found that the alternative dispute resolution agreement dated May 31, 2022, was properly concluded and signed by both parties in the presence of a facilitator. The agreement was of the type anticipated under Section 5 of the Kenya Revenue Authority Act, which allows for such settlements in tax matters. The...
Source-derived case information.
- Citation
- [2023] KEHC 2891 (KLR)
- Parties
- Applicant: Brinkley Ltd; Respondent: Commissioner Of Domestic Taxes
- Court
- High Court
- Court Station
- High Court at Mombasa
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application E037 of 2020
- Procedural Posture
- Miscellaneous Application / Ruling on Adoption of Alternative Dispute Resolution Agreement
- Outcome
- application allowed; ADR agreement adopted as judgment; file closed
- Judges
- DKN Magare
- Legal Topics
- Tax Dispute Resolution, Adr Agreements, Kenya Revenue Authority Act, Tax Settlement
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Brinkley Ltd
Applicant
Commissioner Of Domestic Taxes
Respondent
Procedural Posture
Miscellaneous Application / Ruling on Adoption of Alternative Dispute Resolution Agreement
Legal Issues
- 1 Whether the alternative dispute resolution agreement dated May 31, 2022, should be adopted as a judgment of the court.
- 2 Whether the agreement complies with Section 5 of the Kenya Revenue Authority Act.
Ratio Decidendi
The court found that the alternative dispute resolution agreement dated May 31, 2022, was properly concluded and signed by both parties in the presence of a facilitator. The agreement was of the type anticipated under Section 5 of the Kenya Revenue Authority Act, which allows for such settlements in tax matters. The court was satisfied that the agreement was proper and, therefore, adopted it as a judgment of the court, closing the file accordingly.
Court Disposition
application allowed; ADR agreement adopted as judgment; file closed
Orders
- The alternative dispute resolution agreement dated May 31, 2022, is adopted as a judgment of the court.
- The file is closed.
Full Case Text
Judgment text and source record
18 paragraphs
Brinkley Ltd v Commissioner of Domestic Taxes (Miscellaneous Application E037 of 2020) [2023] KEHC 2891 (KLR) (29 March 2023) (Ruling)
Neutral citation: [2023] KEHC 2891 (KLR)
Republic of Kenya
In the High Court at Mombasa
Miscellaneous Application E037 of 2020
DKN Magare, J
March 29, 2023
Between
Brinkley Ltd
Appellant
and
Commissioner Of Domestic Taxes
Respondent
Ruling
1. This is an application for adoption of an alternative dispute Resolution mechanism agreement dated May 31, 2022. I note that the agreement is concluded and signed by both parties in the preserve of a facilitator.
2. The agreement belongs to the parties. This is the kind of agreement anticipated under Section 5 of the Kenya Revenue Authority Act. The same provides as follows:-“1The Commissioner-General may, upon the recommendation of a Commissioner reward any person for information leading to the identification or recovery of unassessed taxes or duties:Provided that this section shall not apply to any officer of the Authority.2The reward payable under subsection (1) shall be—ain the case of information leading to the identification of unassessed duties or taxes, one per centum of the duties or taxes so identified or five hundred thousand shillings, whichever is the less;bin the case of information leading to the recovery of unassessed duties or taxes, five per centum of the taxes or duties so recovered or five million shillings, whichever is the less; andcin the case of information not specified in paragraph (a) and (b) leading to the enforcement of the tax laws, five hundred thousand shillings.”
3. I am satisfied that the agreement is a proper agreement reached by parties. I therefore adopt the same as a judgment of this court. This file is closed.
DELIVERED, DATED AND SIGNED AT MOMBASA ON THIS 29TH DAY OF MARCH, 2023. JUDGMENT DELIVERED THROUGH MICROSOFT TEAMS ONLINE PLATFORM.HON MR JUSTICE DENNIS KIZITO MAGAREJUDGE OF THE HIGH COURT, MOMBASAIn the presence of:Mugalo for the ApplicantNo appearance for the Respondent