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 July 19, 2019, the Court of Appeal overturned the judgment of the High Court, in Constitutional & Human Rights Petition judgement delivered on October 26, 2012, where the High Court had held in favour of KRA.
It had 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 the taxpayer.
KRA filed its plea under certificate of urgency on October 1, 2021 following the Supreme Court’s order of September 22, 2021. The detailed ruling of the Supreme Court was delivered on November