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Tax Alerts

We provide a wealth of publications by PwC Kenya providing informed commentary on current developments in the tax arena.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

In this alert:

Tax Alert - Kenyan Supreme Court upholds the principles of fair administrative action and legitimate expectation in tax disputes

The Supreme Court of Kenya (“the Court”) in its ruling delivered on 17 June 2022 in the case of Kenya Revenue Authority  (“KRA”, “the Appellant”) vs Export Trading Company Limited  (“Export Trading”, “the Respondent”), has upheld the judgement of the Court of Appeal (“CoA”) by finding that the KRA acted unfairly in demanding for alleged short levied duty almost four years after the goods were imported.

In this alert, we highlight the Supreme Court’s Ruling that failure of the Appellant to update its Tradex /SIMBA system with the correct duty rates and to respond to the letter sent by the Respondent seeking for clarification on the applicable duty rate, amounted to an expectation that the Respondent had paid the correct duty.


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