Blog - Tax Law Advisory

Tax Law Advisory

Exemption From Taxation Or The Entitlement To Privileges And Immunities As Specified In The Privileges Act Is Not Guaranteed For Employees Of Diplomatic Organizations: Un Employees Found Liable To Pay Income Tax.

The Privileges and Immunities Act CAP 179 of Kenya’s Laws provides for exemption from taxes to certain organizations or persons. Section 18 (b) Article V of the Convention on the Privileges and Immu...

Tax Law Advisory

The Importance Of Proper Record-keeping In Tax Compliance In Kenya

Tax compliance is a fundamental aspect of running a business in Kenya. Proper record-keeping and bookkeeping procedures are essential not only for fulfilling tax obligations but also for defending tax...

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....