The provisions of Clause H(i) at page 4 of the said Agreement which when read together with Clause Cat page 2 of the said Agreement provides that the Government of the Republic of Kenya agreed to allow four (4) regular International Staff and professionally qualified Non-Kenyan expatriate Personnel of CARE International to be issued with work permits gratis.

a) That the Respondents failed to take into account the provisions of the agreement between the Appellant and the Government of Kenya executed on 26th November 1985 which provide that the personal emoluments and allowances paid by Appellant in respect of all its programs, to personnel who are in Kenya for the sole purpose of working on Care Projects, are exempt from taxation in Kenya.

b) That the Respondent failed to take into account its conduct, and the conduct of other agencies of the Government of Kenya, in the consistent observance of the terms and conditions of the Agreement by agencies of the Government of Kenya to the current date.

c) That the Respondents erred in its decision to refuse, decline and or fail to take into account provisions of a valid, lawful and effective Agreement between the Appellant and the Government of Kenya in so far as the taxation of expatriates in the employment of the Appellant was concerned.

d) That the Respondent erred in its decision to issue assessments in respect of emoluments for which taxes had already been deducted and paid.

The tribunal consequently hereby orders that the Four (4) most highly paid expatriate employees of the Appellant are hereby exempt from payment of taxes for personal allowances and emoluments for the period of the assessment being the years 2008,2009,2010 and 2011.