Seven Seas Technology Limited

The High Court delivered its judgement in the case of Seven Seas Technology Limited vs Commissioner of Domestic Taxes (2017008).

Aggrieved by the Tax Appeals Tribunal (TAT) decision which upheld the foregoing
position, the Appellant lodged its appeal at the High Court.

In this judgement, the High Court made a distinction on what constitutes the right to use copyright in a software over the right to use a copyrighted software.

ISSUES FOR DETERMINATION

I) Whether software embeded in a disk atracts royalties.

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National Bank of Kenya Limited

The Appellant had moved to the TAT seeking to overturn the Respondent’s corporation income tax (CIT) assessment relating to alleged underpayment of CIT for the period 2015 - 2018. The underpayment was as a result of the Appellant’s utilization of tax overpayments from 2014 in offsetting CIT liabilities in later years.

ISSUES FOR DETERMINATION

The issues for determination were whether:

i. The Appellant was entitled to tax credits as per s.42 of the TPA;

ii. It is justified for the Appellant to utilise the tax overpayment to offset tax liabilities in subsequent years; and

iii. The taxes confirmed by the Respondent via the Objection Decision (31 August 2020) were payable.

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Seven Seas Technologies Limited

i) Whether payment for software license (as a vendor) for the purpose of resale to customers constitutes payment of a royalty.

ii) Whether payment of software license for own in-business use without a right to make copies of a license constitutes payment of royalties

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Seaforth Shipping (K) Limited

MATTERS FOR DETERMINATION

i) Whether Passage of non resident employee is taxable and whether expenses relating to the same are non taxable benefits.

ii) Whether Passage of non resident employee is taxable and whether expenses relating to the same are non taxable benefits.

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Rabai Operations & Maintenance L1mited

Does the Appellant have the statutory right to deduct the input VAT pertaining-to the period when the Appellant was not
registered for VAT

Was the right to deduct input VAT under section 11 of the VAT Act subject to filing of returns and was there any refence to returns to the said section

Was the late filing of returns in any way caused by failure of the respondent

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