Uncategorized Archives - Intelpoint Consulting

iTax System Updates: March 2026

KRA recently released a set of updates and bug fixes to iTax on 31 March 2026. New Features and Improvements Income Tax Return KRA has made three key changes to how income tax returns are validated. These changes affect what counts as income, what counts as an expense and how to upload supporting information. a) […]

From Trading Company to Asset Financing Business: Getting the Structure Right

FINANCIAL STRUCTURING & COMPLIANCE · MARCH 2026 Many Kenyan businesses that sell goods on credit, including mobile devices, electronic appliances, equipment, agri-inputs, and similar assets, have quietly built a financing operation inside their trading business. They collect deposits, offer repayment plans, and carry outstanding customer balances for months or years. Most do not have the […]

WAR, OIL PRICES, AND TAX: WHY EXTRACTIVE INDUSTRY STRUCTURES ARE ENTERING A NEW PHASE OF SCRUTINY

Executive Summary Rising geopolitical tensions and sustained increases in oil and commodity prices have materially expanded profitability across the extractive sector. At the same time, tax authorities (particularly in resource-rich jurisdictions) are intensifying scrutiny over where those profits are taxed. While there has been no new OECD Model Tax Convention, the OECD Model Tax Convention […]

WHEN DOES A FOREIGN COMPANY BECOME TAXABLE IN KENYA?

Understanding Permanent Establishment Risks for Multinationals As international business activity increasingly crosses borders, one of the most critical questions facing foreign investors is whether their activities in a particular country create a taxable presence. In Kenya, this issue is primarily governed by the concept of a Permanent Establishment (PE). Where a foreign company is considered to […]

THE RISING TIDE OF TRANSFER PRICING AUDITS IN AFRICA: A STRATEGIC GUIDE FOR MULTINATIONALS

Across the African continent, tax authorities are significantly strengthening their enforcement of transfer pricing rules as part of broader efforts to protect domestic tax bases and reduce revenue leakage. Transfer pricing has increasingly become a central focus of tax audits across many African jurisdictions. Revenue authorities in countries such as Kenya, Nigeria, South Africa, Tanzania, and […]

Can KRA Automatically Reclassify your Genuine Consultants as Employees?

Can KRA Automatically Reclassify Your Genuine Consultants as Employees?

TRANSFER PRICING IN THE UAE: SEPTEMBER DEADLINE – ARE YOU READY?

By September 30, 2025, UAE businesses within the scope of corporate tax must have their FY 2024 audited financial statements finalized, transfer pricing (TP) adjustments completed, and related-party disclosures submitted. This marks one of the most significant compliance milestones since the introduction of corporate tax in the UAE. With the first real deadlines now imminent, […]

The Finance Act 2025

Finance Act 2025

Timing of Capital Gains Tax in Kenya

Introduction Capital Gains Tax (CGT) is a critical consideration when transferring ownership of assets such as property, stocks, or investments. In Kenya, CGT is levied at 15% on the profit (capital gain) earned from the transfer of an asset. This rate increased from 5% on 1st January 2023. Many taxpayers find themselves in disputes with the Kenya Revenue […]

The Best Tax Consultants In Kenya

This is a list of the best tax consultants in Kenya. Tax consultants offer a wide range of tax services such as preparing tax filing, tax planning, tax obligation registration and general tax advisory services. The following is a list of the best tax consultants in Kenya. 1. Intelpoint Consulting Intelpoint Consulting is a dedicated team […]

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