Tax Law

Are Contributory Services to a Foreign Affiliate Still an Export Under Kenyan VAT?

The Court of Appeal at Nairobi held in a recent judgement that contributory hardware and software support services supplied by Sybrin Kenya to its South African and Guernsey affiliates qualify as exported services under section 2 of the VAT Act. The Court of Appeal further held that this sits outside the scope of Kenyan VAT. […]
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What are the Implications of the Finance Act 2025 on Tax Loss Carry-Forwards?

Kenya Revenue Authority recently issued a pivotal private ruling that clarifies the transitional application of the newly introduced five-year limitation on tax loss carry-forwards. Contrary to a logical interpretation of the new law, KRA has taken a stringent position: all tax losses incurred prior to the year of income 2020 have effectively expired and are no […]
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