Tax Law Advisory

Commissioner of Domestic Taxes vs. Acer Petroleum Limited

The core issue in this case was the determination of the correct commencement da...

An Overview of Tax Reliefs Accessible to Registered Family Trusts in Kenya

Family trusts in Kenya have become a crucial tool in estate and succession plann...

LEGAL ALERT: Expanded KRA Tax Powers Over Non-Residents under Finance Act, 2025

The Finance Act, 2025, significantly amends Section 42 of the Tax Procedures Act...

NON-COMPLIANCE: Foreign Lenders Locked Out from Recovering Millions from Borrowe...

The price of non-compliance just got higher. In a landmark decision following a ...

CLIENT ALERT: The Supreme Court of Kenya Affirms Equal Inheritance Rights for Ch...

On 30th June 2025, the Supreme Court of Kenya issued a watershed judgment in SC ...

Obtaining a PSP License in Kenya: A Comprehensive Legal and Regulatory Guide

Kenya continues to establish itself as a continental leader in digital finance a...

What the Qureshi Case Teaches Us About Preventing Professional Negligence

In 2007, a woman entered a hospital expecting a standard hysterectomy. Instead, ...

Receiver Manager Mumias Sugar Company Limited v Commissioner of Legal Service an...

The Appellant, the Receiver Manager of Mumias Sugar Company Limited, was appoint...

Kenya's SIM registration regulations, 2025: A new era for digital identity, incl...

The Kenya Information and Communications (Registration of Telecommunications Ser...

KB Cottages Nairobi Limited v Commissioner of Domestic Taxes (Tax Appeal E1072 o...

This case centered on Section 15(7)(a) and (b) of the Income Tax Act, which requ...

CAK Flags Exclusive Deals With Internet Service Providers (ISPs) in Real Estate

On 24th June 2025, the Competition Authority of Kenya (CAK) issued a public noti...

Kenya Unveils New Regulatory Framework for Public Benefit Organizations

The Cabinet Secretary for Interior and National Administration has published the...

The indispensable KRA Pin, the key to business success in Kenya for Kenyans, & f...

For every ambitious entrepreneur in Kenya, whether a local or a foreign resident...

Establishment of the Mombasa County Ardhi Fund: A New Chapter in Land Governance

In a significant policy shift aimed at addressing years of land-related challeng...

What Next For Ex-Kenyan Citizens Who Domicile In Countries That Prohibit Dual Ci...

Some former Kenyan nationals have not been able to regain their Kenyan citizensh...

Registered Title: The Gold Standard of Land Ownership

Indefeasibility of title is a cornerstone principle in Kenya’s land law framewor...

Guarantor Liability in Commercial Lending: When can guarantors be released from ...

A guarantee is a binding promise from one person (the guarantor), to be answerab...

Credit Providers’ Recovery Options for Loans Advanced in Non-Compliance With Sec...

The Digital Credit Providers ("DCP") regulation, now referred to as Non-Deposit ...

Unpacking the Kenya Green Finance Taxonomy

In recognition of the role the financial sector plays in meeting the Nationally ...

Family-Owned Business: How a Shareholders Agreement Can Help You Navigate Disput...

Family-Owned Businesses (FOBs) form a significant part of the economy’s backbone...

Distinction between a Branch and a Subsidiary of a Foreign Corporation: Legal Im...

Multinational corporations often grapple with the decision whether to establish ...

Kenya Residency Status for Elderly Parents: A Guide to the Dependant’s Pass

Generally, Kenya is a country that values family unit and for expatriates, forei...

Overview of the ODPCS Guidance Note for Digital Credit Providers

Tax compliance is a fundamental aspect of running a business in Kenya. Proper re...

The Doctrine of Legitimate Expectation in Leasehold Title Renewal in Kenya: Insi...

The doctrine of legitimate expectation, rooted in administrative law, requires t...

How to Become a Lawful Permanent Resident in Kenya

Permanent residency in Kenya is a legal immigration status granted under section...

Can a Parent Company Be Held Liable for the Acts of Its Subsidiaries and Vice Ve...

Imagine a local construction company is awarded a government contract for road c...

Shareholder Disputes in Family-Owned Businesses – And the Solutions

Disputes, while not unusual in any business setting, can have profound and often...

Regulation of Money Remittance Providers in Kenya

The growth of global mobility and cross-border trade has increased the need for ...

Transferring Property Into and Out of Family Trusts: Will you Pay Tax?

Family trusts have become an increasingly popular tool in estate planning, espec...

Navigating Tax Refunds in Kenya: Insights from Standard Chartered Bank's Appeal

The utilisation of overpaid tax or tax credit to offset any outstanding tax liab...

Pitfalls to avoid when lodging an Objection to KRA's Tax Assessments: Taxpayer l...

Section 51 (3) of the Tax Procedures Act (TPA) provides that: - A Notice of Obje...

How Capital Gains Tax Applies to your inheritance

Where a beneficiary sells inherited property to an independent third party, the ...

Exemption from taxation or the entitlement to privileges and immunities as speci...

The Privileges and Immunities Act CAP 179 of Kenya’s Laws provides for exemption...

The Importance of Proper Record-Keeping in Tax Compliance in Kenya

Tax compliance is a fundamental aspect of running a business in Kenya. Proper re...

Kenafric Bakery Limited v Commissioner, Domestic Taxes (Income Tax Appeal E070 o...

Tax Laws Are Dynamic. What Happens When a Previously Exempt Good or Service Beco...

Legal Advisory on the VAT Implications of Sale of Seized Property Through Auctio...

The Tax Appeals Tribunal was recently confronted with the question of whether th...

The High Stakes of Missing Deadlines in Tax Disputes

Tax disputes are inherently complex, but one crucial element remains indisputabl...

Stamp Duty Exemptions

Stamp duty exemptions are not automatic. The applicant should make an applicatio...

Tax Amnesty

The Tax Procedures (Amendment) Act, 2024 has introduced a tax amnesty on interes...

Legal & Tax Alert: Overview of the Tax Procedures (Amendment) Bill 2024

The taxation landscape in Kenya has seen significant changes as the government s...

Avery Lounge Limited v Commissioner of Domestic Taxes (Tax Appeal E523 of 2023) ...

In the absence of any evidence to the contrary by a taxpayer, the Kenya Revenue ...

Judgement Appeal Number 292 of 2021- Aquavita Kenya Limited vs. Commissioner Dom...

Redeemable preference shares, redeemable at an option of the holder, establish a...

Automobile Association of Kenya vs. Commissioner Domestic Taxes – Good Tax Plann...

Section 21 of the ITA, prior to an Amendment in the Finance Act 2023, exempted i...

Implications of the Withdrawal of the Finance Bill, 2024

The President recently referred the Finance Bill, 2024 (the Bill) to Parliament ...

Legal Alert: The Place of Effective Management and Taxation of Multinational Com...

The Tax Appeals Tribunal (the ‘Tribunal’) in Tax Appeal No. 65 of 2023 involving...

Tax Amnesty in Kenya: intricacies of the programme

The 2023/2024 budget tabled on 15th June 2023 provides for a tax amnesty program...

Key changes proposed by the Finance Bill, 2024

The Finance Bill, 2024 has now been published and as expected, the Bill proposes...

The Tax Procedures (Electronic Tax Invoice) Regulations 2024

As of September 1, 2023, electronic Tax Invoice Management System (e-TIMS) compl...

Checkpoint Technologies Kenya Limited v Commissioner of Domestic Taxes (Tax Appe...

Transfer pricing is not an exact science and precision can be challenging due to...

Branch vs. Subsidiary- The Tax Question

The decision to establish a presence in Kenya often confronts enterprises with a...

Need a Tax Break? Consider Tax Reliefs, Amnesty, Waiver or Exemptions

While taxes are the other sure thing in life alongside death, they play a vital ...

Keeping Up With the Changing Landscape of Capital Gains Tax

The Finance Act 2023 introduced a number of changes to Kenya's Capital Gains Tax...

20% of contested taxes as security deposit is a barrier to accessing justice.

Through stakeholder consultations, the KRA and the National Treasury have recomm...

Taxation of Commercial Properties

The Kenyan government provides a range of tax incentives in an effort to encoura...

Tax incentives available to developers of affordable housing.

The Kenyan government provides a range of tax incentives in an effort to encoura...

Tax Benefits of Employee Share Ownership Plan (ESOP)

The Kenyan government provides a range of tax incentives in an effort to encoura...

Tax Benefits for Non-Profit Organizations in Kenya

The Kenyan government provides a range of tax incentives in an effort to encoura...

An analysis of the effects of the Digital Service Tax on online transactions.

Digital Service Tax ( DST) is a tax that is payable on income derived or accrued...

Criminal Liability in Respect to Taxes in Kenya

Recent months have seen a sustained increase of instances whereby both companies...

Self-Declaration on Rental Income

Landlords in Kenya are required to account for tax on rental income either on mo...

High Court Issues Conservatory Orders Against Enforcement Of Minimum Tax Provisi...

The High Court of Kenya issued a ruling on 19th April 2021 granting conservatory...

Tax Alert: Payment of Installment Taxes

Installment tax is advance tax which is payable during the year of income. This ...

Tax Alert: Kenyan Revenue Authority Informer Reward Scheme

The Kenya Revenue Authority (KRA) has a reward scheme for informants that succes...

Voluntary Tax Disclosure Program and Informer Reward Scheme

The Voluntary Tax Disclosure Program (VTDP) is where a taxpayer confidentially d...

Voluntary Tax Disclosure Program

The Voluntary Tax Disclosure Programme (VTDP) was introduced through the Finance...

Minimum Tax

Do you know that for most companies, the first minimum tax payment is due next m...

Tax Calendar

For further information or assistance on the above kindly email us via tax@cmadv...

KRA to be served notice of appeal via iTax

On 25 February 2021, The Kenya Revenue Authority (KRA) issued a public notice di...

Digital Service Tax comes into effect from 1st January 2021

A new tax known as Digital Service Tax (DST), introduced by the Finance Act 2020...

Tax changes introduced through the Tax Laws (Amendment) (No.2) Act, 2020 effecti...

In the wake of increased cases of the spread of Corona Virus (COVID-19), we hope...

Processing of Tax Waiver Applications

This is to inform you that the government has announced that it is processing ta...

Requirements for Claiming Input Vat

Copyright is an (intellectual) property right conferred to Works such as musical...

Payment of Stamp Duty & Capital Gains Tax

This is to inform you that the government has announced reforms aimed at simplif...

Tax Alert on Presumptive Tax

Kenya Revenue Authority (KRA) has issued a public notice on 6th January 2020 on ...

Draft value added tax electronic tax invoice regulations 2019

Exemption from Capital Gains Tax