Pwani Oil Products Limited

The Appellant imports and refines/processes edible oils for both the local and export
markets.

During the period 2012 - 2013 the Appellant applied for and was granted
remission for Value Added Tax (VAT) in respect of crude palm oil products
imported for manufacture of Oil products for export, namely but not limited to vegetable oils/fat, laundry bar soap and glycerin.

2. The Respondent gave the remission on condition that the Appellant executes security bonds for the due performance under the remission scheme and further that the raw materials imported by the Appellant were for the manufacture of goods for export
purposes. The purpose of the security bonds is to enable the Respondent recover any taxes found due.

3. The Respondent executed the said security bonds and proceeded to import the raw materials i.e. crude oil and palm oil and manufactured products for exports to
various destinations.
The Tribunal will address the issues of both the Appellant and the Respondent simultaneously as hereunder.

4. While agreeing with the Appellant that the word 'return' does not
appear In Section 11(1) of VAT Act Cap 476 Laws of Kenya, it is clear that the said Section should be construed in reference to other related
provisions of the Act and not in isolation.

5. The Tribunal notes that the only way one can claim deduction of
input VAT is by filing the VAT Returns. Hence, the Tribunal finds that it does not agree with the argument of Appellant that there can be
any other way to claim input VAT by way of declaring the same in the VAT Returns

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Primarosa Flowers Limited

(a) Whether there existed sales variances between the actual auction sales and sales declared by the Appellant;

(b)Whether interest expense that relates to the borrowings should be restricted proportional to interest free advances to related party and interest-bearing borrowings;

(c) Whether foreign exchange losses incurred through conversion of debt to equity is allowable;

(d) Whether withholding tax is chargeable on deemed interest in respect to interest free advances;

(e) Whether unreconciled sales between VAT3 returns and sales as per audited accounts are chargeable to VAT.

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Ocean Sports (2006) Limited

The Tribunal has studied both parties

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Nyeri Water and Sewerage Company

When this Appeal was first called out at 9.15 a.m. this morning during the call over the
Appellant did not appear, the Respondent appeared with a large team ready to proceed for
hearing, directions. Were given at that point that the Appeal would proceed later. It is now
12.47 p.m. the Appeal having been called out and there is still no appearance for the
Appellant.

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Nakumatt Holdings Limited

Whether the services offered by Cybercash Limited to the
Appellant are in the nature of management services for which
the Appellant should have remitted withholding tax.
Whether interest expenses incurred by the appellant can be restricted in proportion to the appellants loan advances to related parties including Cybercash Ltd over total bank loans for income tax purposes

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