Tax Appeals Archives - Intelpoint Consulting

Tax Appeals Tribunal: Key Rulings That Businesses Should Know About

The Tax Appeals Tribunal is Kenya’s principal forum for resolving tax disputes, and its decisions form an increasingly important body of precedent. Several rulings from late 2025 and early 2026 carry direct practical lessons for businesses, whether on transfer pricing methodology, the procedural standards KRA assessments must meet, or the deductibility of core financial costs. […]

When Does a Marketing Subsidiary Become a Permanent Establishment?

Travelport Services (Kenya) Limited v Commissioner of Legal Services Board Coordination In February 2026, the Tax Appeals Tribunal issued a landmark ruling in a case centered on whether a Kenyan subsidiary of a global travel technology group constituted a Permanent Establishment of its UK parent, and what that meant for additional assessments spanning corporate tax, […]

How Taxable Are Your Bank Deposits?

Kirin Pipes Limited v Commissioner of Intelligence & Enforcement [2025] KETAT 259 (KLR) Background The dispute arose from a tax investigation conducted by KRA into the affairs of Kirin Pipes Limited for the years 2019 to 2022. KRA identified a variance between the total deposits in the Kirin’s bank accounts and the turnover declared in […]

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 […]

Adjustments when Computing Capital Gains Tax

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 disposal of an asset. Understanding how to accurately compute this tax ensures compliance and avoids disputes with the Kenya Revenue […]

Contract of Service Vs Contract for Service

The Kenyan law clearly distinguishes between an employee (contract of service) and an independent contractor (contract for service). Section 2 of the Income Tax Act, a “contract of service” implies an employer-employee relationship, while a “contract for service” denotes an independent contractor arrangement. A contract of service is one that creates rights and responsibilities between parties […]