This archive report was first published on 27 September 2019.
On September 27, 2019, the High Court in Nairobi ruled in favor of the Kenya Revenue Authority (KRA) in a case against a Dubai firm, Suzan General Trading JLT, seeking to stop the collection of Sh2.3 billion in tax debts.
The court, led by Justice Pauline Nyamweya, struck out a Judicial Review petition filed by Suzan General Trading JLT on July 28, 2018, citing that the company had failed to comply with the provision of Section 52 of the Tax Procedures Act.
The court held that the matter ought to have been determined by the Tax Appeal Tribunal, thus Suzan Duty-Free had not exhausted the remedy provided in the law before filing the case.
The ruling gives KRA the nod to enforce the collection of the taxes due from Suzan Duty-Free's affiliate entity, Diplomatic Duty-Free Ltd (DDF), which owed Sh2.3 billion in tax debts.
The court also dismissed Suzan Duty-Free's claims that KRA was illegally and unlawfully causing it to pay debts that were for DDF, a distinct entity.
