The Kenya Revenue Authority (KRA) has petitioned the Supreme Court of Kenya seeking to challenge on its merits the Court of Appeal decision that favoured Coca-Cola bottlers in a tax dispute.
In a judgement dated 19th July 2019, the Court of Appeal over turned the Judgment of the High Court, in Constitutional & Human Rights Petition judgement delivered on 26th October 2012, where the High Court had held in favour of KRA and found that KRA had acted within the law in demanding payment of Excise Duty on returnable containers and that there was no breach of any Constitutional rights of taxpayer.
KRA filed its pleadings, under certificate of urgency on 1st October 2021 following the Supreme Court’s order of 22nd September 2021. The detailed ruling of the Supreme Court was delivered on 26th November 2021.
Commissioner Legal Services & Board Coordination
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