Kenindia Assurance Company Limited

The issue for determination on the basis of both the oral and written submissions
on record before the Tribunal is whether the taxation of the capitalized funds
amounted to double taxation and offended the provisions of Article 47 of the
Constitution of Kenya, 2010 as regards the Appellant's entitlement to a fair, legal
and reasonable administrative action on the part of the Respondent.

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Kapu (K) Limited

a. Who is charged with the responsibility to demand and recover tax

b. Whether there were deposits for the period 2003 to 2008 which
were not declared on the Sales by the Appellant and if so how
much and who were the recipients of the deposits;

c. Whether the Appellant was involved in concealing of income for
purposes of tax avoidance;
d. Whether there were any variances in the Appellant's monthly
summaries and sales reported on VAT 3 returns;

e. What was the assessed tax liability and amount demanded;

f. Whether there was multiple accounting of sales;
case.
Judgement Appeal No.152 of 2015 Page 6

g. What is the correct gross profit margin?
h. Whether the Appellant has settled the undisputed outstanding

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Kal Africa Limited

In pursuant to Section 2 of the VAT Act, 2013 a zero-rated supply is defined to
mean a supply listed in the Second Schedule to the Act and the institutions which
enjoy supply of goods and services that are zero-rated are listed under Part B of the
said Second Schedule to the Act. It is not in dispute that the British Army Training
Unit in Kenya (BATUK) is not one of the institutions listed as to enjoy zero rated
supply under the Part B of the Second Schedule to the VAT Act, 2013.

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Jimmy Mutu Ku Kiamba

i) For what period do the Tax Assessments the subject matter of Appeal
relate to and whether the Appellant had under declared various
incomes?
Ruling Tax Appeals Tribunal No.183 of 2015 Page 13
ii) Whether the parties have addressed the Tribunal on the period 2007
to 2009? If not is the Tribunal capable of making a determination on
the entire period? If not what are the consequences?

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Inchcape Shipping Services (K) L1mited

a) Whether the Bill of Lading and Delivery Order charges form part
of the customs value and hence collectible by the Commissioner
of Customs & Excise?

b) Whether the Value Added Tax payable on the Bill of Lading and
Delivery Order charges ought to be collected from the importers
and not the Appellant?

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