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,

..Read more

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.

..Read more

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.

..Read more

BTB Insurance Brokers Limited

The Issue is whether an intermediary or agent registered under the Insurance Act is subject to excise tax on brokerage commissions earned, under Customs and Excise Act as read together with the amendment in Finance Act number 38 of 2013.

..Read more

Braeburn Schools Limited

a) Whether the School Fees concession facility was gains or profits from employment to the employees of the appellant

b) What is the value of the gains or profits from employment, if any that can be determined to accrue in (a) above, and provisions of the Section 5(2)(b) of ITA are applicable

c) Whether the Appellant is liable to pay the PAYE taxes on the gains and profits from employment, if any, are determined to accrue in (a) above.

..Read more