Blog - Tax Law Advisory

Tax Law Advisory

Kenafric Bakery Limited V Commissioner, Domestic Taxes (income Tax Appeal E070 Of 2020) [2023]

Tax Laws Are Dynamic. What Happens When a Previously Exempt Good or Service Becomes Zero-Rated? Can the Law Apply Retrospectively to Allow Taxpayers to Deduct Input VAT Incurred on Supplies Made Befor...

Tax Law Advisory

Legal Advisory On The Vat Implications Of Sale Of Seized Property Through Auction - Kcb Bank Kenya Limited V Commissioner Legal Services & Board Coordination (tax Appeal E023 Of 2024) [2025]

The Tax Appeals Tribunal was recently confronted with the question of whether the sale of seized motor vehicles through auction by KCB Bank to recover bad debts is subject to VAT. ...

Tax Law Advisory

The High Stakes Of Missing Deadlines In Tax Disputes

Tax disputes are inherently complex, but one crucial element remains indisputable: the importance of adhering to statutory timelines. This truth was powerfully underscored in the case of ......

Tax Law Advisory

Stamp Duty Exemptions

Stamp duty is charged according to the value of the transaction or the nominal rates on certain financial instruments and transactions. Stamp duty at the rate of 1% is payable on the transfer of share...

Tax Law Advisory

Tax Amnesty

The Tax Procedures (Amendment) Act, 2024 has introduced a tax amnesty on interest, penalties or fines on tax debt for periods up to 31st December, 2023....

Tax Law Advisory

Property Trade In Or Swaps In Real Estate, Kenya

Real Estate in Kenya has experienced a significant growth over the years, driven by urbanization and increased demand for both residential and commercial properties. ...

Tax Law Advisory

M-kopa Holdings C/o Jesse Morre, Director Vs. Commissioner Of Legal Services And Board Coordination

The assumption that a company’s place of effective management (PEM) must be where its board meets is outdated and no longer applies in today's digital world....

Tax Law Advisory

Legal & Tax Alert: Overview Of The Tax Procedures (amendment) Bill 2024

The taxation landscape in Kenya has seen significant changes as the government seeks to streamline revenue collection whilst also catering to the ever-changing needs of the economy. ...

Tax Law Advisory

Avery Lounge Limited V Commissioner Of Domestic Taxes (tax Appeal E523 Of 2023) [2024] Ketat 842 (klr) (28 June 2024) (judgment)

In the absence of any evidence to the contrary by a taxpayer, the Kenya Revenue Authority (KRA) is justified in using bank statements to determine taxable income. ...