Tax Assessment 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 […]

April 4, 2025
By Intelpoint Consulting
Business, Consulting, News
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How KRA’s Delay Cost Them the Case – A Taxpayer’s Win!

Section 51(11) of the Tax Procedures Act (TPA) imposes mandatory timelines (60 days) for the Commissioner to issue an objection decision. These timelines are not procedural formalities but critical safeguards to ensure taxpayer rights and business certainty. Delays undermine commerce, as taxpayers cannot plan effectively without timely resolutions. Case study: Panari Centre Limited v Commissioner of Legal Services & […]