Tax Appeals Archives - Intelpoint Consulting

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 […]