Co-Operazione Internazionale

The issues for determination on basis of both the oral and written submissions on record before Tribunal are whether;

i) PAYE is payable on emoluments paid to non-Italian expatriates working for the Appellant outside Kenya;

ii) Taxation is due on housing benefit in respect of Kenyan employees who are on foreign assignment.

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Cofftea Agencies Limited

The East Africa Tea Trade Associatlon which regulates the tea industry in East Africa restricts non-resident companies and persons from purchasing tea directly from the tea auction.

As a result, the Appellant was engaged as an agent by the Principal pursuant to a letter of engagement signed on the 3rd day of January, 2011 between the two parties.

The agreement states that the Principal will bear all costs including collection, blending, transportation, shipping and port charges. Further, the agreement states
that all costs incurred by the Appellant will be reimbursed so long as the same are supported with third party invoices.

As a consequence of making taxable supplies to the Principal, the Appellant proceeded to claim input VAT relating to the same.

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CMA CGM (K) Limited

a) Whether demurrage charges are part of freight or rent for use of containers,

(b) Whether the Principal of the Appellant who is a non- resident derived any income from Kenya.

(c) Whether the Appellant was liable to withhold tax while remitting demurrages,

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CIC Insurance Group Limited

a) Whether the issues before the Appeal had been determined in

- Nairobi High Court Petition No. 383 of 2013; Mark Obuya and five others vs The Commissioner of Domestic Taxes and two others and

- Nairobi High court Petition no. 100 of 2015; Fairsure Insurance Brokers Ltd and 17 others vs The Commissioner of Customs and Excise and one other

as alleged by the Respondent

b) Whether the Tribunal should Strike out the Appeal.

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Care International in Kenya

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.

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