On 16th June, 2016, the parties agreed by consent to dispose of the Appeal by way of
written submissions with the Appellant being required to file its written submissions
within seven
(7) The Appellant complied with the order by filing their written
submissions on 22" June, 2016.

2. The Respondent was therefore required to file and serve their written submissions by
29th June, 2016.

It should be noted on the onset that the Tribunal does not act on letters on matters in
which there is a dispute between parties. In any event, the issues raised ought to have
been canvassed in the written submissions, which were not filed. Neither did the
Respondent file any application seeking an amendment on the notice of assessment.
TAT NO. 68 OF 2015 KIBUWA ENTERPRISES -VS- COMMISSIONER OF DOMESTIC TAXES Page 1
7. The application by the Respondent is therefore not merited and is hereby rejected as it
will not avail the Respondent.
8. The highlighting of the submissions will proceed.