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Kenya Revenue Authority & Commissioner of Domestic Taxes v. Republic (Ex parte) Kenya Nut Company Limited

(2020) JELR 99938 (CA)

Court of Appeal  •  Civil Appeal 58 of 2015  •  24 Apr 2020  •  Kenya

Daniel Kiio Musinga, William Ouko, Sankale ole Kantai



The Income Tax Act was, according to its title enacted to, among other purposes, “make provision for the charge, assessment and collection of income tax; for the ascertainment of the income to be charged; for the administrative and general provisions relating thereto”.

Because this appeal relates to withholding tax as a type of income tax, it is necessary to state at this early stage that it is specifically governed by sections 10 and 35 of the Income Tax Act and the Income Tax (Withholding Tax Rules) 2001; and to explain that it is a tax that is chargeable on, among others, interest, dividends, royalties, management or professional fees, commissions, pension or retirement annuity, creating an obligation on the tax payer, whether resident or non-resident, to deduct and remit the tax on eligible income which accrued in or was derived from Kenya.

This is how this dispute arose. The respondent, a limited liability company, is engaged in the business of growing, purchas…

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