Mat International Limited v Kenya Revenue Authority [2020] eKLR Case Summary

Court
High Court of Kenya at Mombasa
Category
Civil
Judge(s)
E. K. Ogola
Judgment Date
September 28, 2020
Country
Kenya
Document Type
PDF
Number of Pages
3
Explore the Mat International Limited v Kenya Revenue Authority [2020] eKLR case summary, highlighting key legal findings and implications for tax compliance in Kenya.

Case Brief: Mat International Limited v Kenya Revenue Authority [2020] eKLR

1. Case Information:
- Name of the Case: MAT INTERNATIONAL LIMITED v. KENYA REVENUE AUTHORITY
- Case Number: MISC. CIVIL APPLICATION NO. 72 OF 2010 (JR)
- Court: High Court of Kenya, Mombasa
- Date Delivered: 28th September 2020
- Category of Law: Civil
- Judge(s): E. K. Ogola
- Country: Kenya

2. Questions Presented:
The central legal issues the court must resolve include whether the actions of the Kenya Revenue Authority (KRA) in assessing the applicant's income tax were unreasonable, irrational, an abuse of power, or whether they frustrated the applicant’s legitimate expectation.
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