Qhala Limited v Commissioner of Domestic Taxes [2025] KETAT 41 (KLR)
Contract of Service vs. Contract for Service
“Under the circumstance, the Tribunal finds and holds that the Appellant discharged its burden of proof by providing a set of agreements which showed that it was an independent contractor, providing invoice evidence to show that it was paid regularly as an independent entity and not as an employee as envisaged in the Act and providing agreement to show that it was not an employee of the principal who was entitled to rights envisaged in the Employment Act. The Respondent’s assessment based on a contract of service was thus erroneous”
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