Ngulli v Commissioner of Domestic Taxes
Ngulli v Commissioner of Domestic Taxes (Tax Appeal E927 of 2025) [2026] KETAT 281 (KLR) (14 August 2026) (Judgment)
The Tribunal held that the Respondent did not reject the objection as invalid under section 51(4) of the Tax Procedures Act; instead it considered the material before it and issued an appealable objection decision under section 51(8). On the merits, the Appellant failed to place before the Tribunal the key documents it alleged were filed before the Respondent, and therefore failed to rebut the presumptive correctness of the assessments or prove that the income tax and VAT assessments were excessive or wrong. The appeal failed.
Source excerpt
- Income tax assessments
- Vat assessments
- Objection validity under tax procedures act
- Burden of proof in tax appeals
- Input vat deductions
- Best judgment assessment