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Tax Case Summary - Issue No. 11/2025
The 11th edition of PwC’s Tax Case Summaries explores recent decisions from the Tax Appeals Tribunal (TAT) that continue to shape Kenya’s tax landscape. This issue stands out for the breadth of matters covered, touching on zero-rating of exports, partnership taxation, production losses, and tariff classification under the East African Community Customs Management Act. The cases reflect the diversity and complexity of Kenya’s tax environment.
For the first time, the summaries go beyond reporting decisions to highlight how outcomes are split between taxpayers and the TAT. Out of 38 cases reviewed, taxpayers secured full or partial wins in 22 matters, while the TAT upheld the Commissioner’s position in 16 cases. This analysis underscores the importance of robust documentation and strategic engagement during audits and appeals.
Readers should look out for future issues of PwC’s Tax Case Summaries, which will continue to not only provide concise case digests but also deliver deeper insights into emerging trends and practical implications for compliance.
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Tax Case Summaries publication
Select Tax Appeal Tribunal Decisions Issue No. 11/2025
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