This archive report was first published on 19 July 2021.
On July 19, 2021, the Tax Appeals Tribunal in Kenya made a ruling in favor of the Kenya Revenue Authority (KRA) in a case involving Air Kenya Express Ltd.
The Tribunal upheld the decision to charge Air Kenya Express Ltd a total of Sh14,330,770 million as Import Declaration Fees (IDF).
According to the Tribunal, Air Kenya Express Ltd had argued that its goods were exempted from payment of IDF, claiming that KRA had used the wrong percentage of 2.5 per cent instead of 2.0 per cent, while calculating the fees assessed, leading to an overcharge.
However, the Tribunal noted that the company did not provide any proof of payment as required by Section 30 of the Tax Appeals Tribunal Act 2013, making the allegation not tenable.
The Tribunal also upheld the objection decision and the assessed amount, penalties, and interest.
By Bernadette Khaduli
