The Tax Appeals Tribunal has held that former Nairobi County Government Chief Finance Officer, Jimmy Mutuku Kiamba, owed the Commissioner of Domestic Taxes Sh33 million.
After evaluating the assessment by the Commissioner from 2007 to 2014, the amount payable is Sh33,841,991 and not Sh402 million contained in a review application by the Commissioner for Investigations and Enforcement
This is according to the judgement delivered on March 23, 2020, by the Tax Appeals Tribunal Chairperson, Moses Obonyo.
Obonyo’s decision has been upheld by Eric Wafula, who chaired the tribunal hearing the Tax Appeals Tribunal review judgement.
In his judgement, Obonyo held that the confirmed assessment (Sh69, 542, 415) dated December 9, 2015, for Kiamba’s 2014 income had been set aside with the Commissioner directed to follow due process in raising any assessment.
“The tax payable for the period of 2007 to 2013 is assessed at Sh 33,841.991.
Wafula, in his ruling on December 11, 2020, said that the additional Sh800 million contained in the review application was not properly assessed.
He said the appellant (Kiamba), in view of Obonyo’s judgment, paid the Sh33 million to the Commissioner of Income Taxes.