KRA Updates Archives - Intelpoint Consulting

December 4, 2025
By Intelpoint Consulting
Business, Consulting, News
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High Court Ruling on Missing Traders & Burden of Proof

Commissioner of Domestic Taxes v Dinesh Construction Limited (2025) KEHC 17058 (KLR) Background In 2021, KRA audited Dinesh Construction Limited for the years 2016–2021 and flagged risks in corporation tax, VAT, PAYE and Withholding Tax. KRA issued a confirmed assessment claiming: Missing Traders: Dinesh claimed VAT inputs from suppliers who were “missing traders” entities that […]

November 6, 2025
By Intelpoint Consulting
Business, Consulting, News
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Kenya’s New Minimum Top-Up Tax 2025 Draft Regulations: Practical Insights for Multinationals

Kenya is implementing the minimum top-up tax in line with a global effort to tackle tax avoidance by multinationals. This move follows the OECD/G20 Inclusive Framework aiming to ensure large multinational groups pay at least 15% tax in each jurisdiction where they operate. This tax reset means minimal effective tax rates replace loopholes that used […]