Tax Archives - Page 2 of 4 - Intelpoint Consulting

Intra-Group Loans & Transfer Pricing in Kenya

Kenya’s tax landscape is changing fast, and intra-group financing is right at the center of it. KRA has steadily intensified its scrutiny of cross-border intercompany transactions, and intra-group loans sit at the top of its audit priority list. For MNEs operating in Kenya whether as regional treasury hubs, subsidiaries receiving funding from offshore parents or […]

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, […]

Can KRA Chase a Legally Dissolved Company?

Alex Trachtenberg v Commissioner Domestic Taxes In May 2025 the Tax Appeals Tribunal handed down a significant ruling in a case arising from KRA’s attempt to collect legacy tax balances from a company that had been legally dissolved seven years earlier. The Tribunal’s decision sets an important precedent on what tax authorities can and cannot […]

A KES 6.7 Billion Reality Check: Does Your Transfer Pricing Match Your Economic Substance?

In January 2026, Kenya’s Tax Appeals Tribunal delivered a monumental decision in the dispute between Del Monte Kenya Limited and Kenya Revenue Authority. The ruling offers valuable insight into how tax authorities approach transfer pricing enforcement and what multinational groups must do to remain compliant and defensible. Background KRA audited Del Monte Kenya’s transfer pricing […]

The Return of Nil Filings: Navigating the New Compliance Landscape Strategic guidance on the KRA’s reinstated yet intensified verification protocols.

KRA has reinstated nil returns filing on iTax following a temporary suspension. The suspension was a calculated system upgrade designed to transition the tax environment into an era of automated data verification. Key Takeaway: The ‘Nil Return’ option is no longer an automatic right; it is now a conditional privilege granted only after passing a […]

eTIMS and Data Driven Tax Validation- Navigating The Shift To Data Driven Income And Expense Verification

Overview of Shift Effective 1 Jan, 2026, KRA will systematically validate income tax returns against electronic datasets (eTIMS, withholding tax, customs). This is no longer just about VAT. It is an income tax control where expenses unsupported by eTIMS invoices risk being administratively disallowed. The move to eTIMS-based validation is a fundamental shift toward continuous, […]

Are your Bank Statements and Tax Returns coherent?

Rebecca Fashion (Kenya) Limited v Commissioner Investigations & Enforcement Tax Appeal E1331 Of 2024 | [2025] KETAT 278 (KLR) Background Rebecca Fashion (Kenya) Limited faced additional tax assessments totaling Kshs 106,300,709 following investigations by KRA covering the tax period 2018–2022. KRA spotted variances and inconsistencies between what Rebecca Fashion declared in tax returns and what […]

Are Your Interchange Fees Being Double-Taxed Without You Knowing It?

ABSA Bank Kenya PLC v. Commissioner for Domestic Taxes Supreme Court Petition No. 12 (E014) of 2022 Background KRA conducted a tax audit of Barclays Bank (now ABSA Bank Kenya PLC) covering 2007 to 2011. The audit raised two contentious withholding tax assessments: Payments to Card Companies: KRA assessed withholding tax on payments made by […]

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 […]

High Court Delivers Landmark Ruling on VAT & Insurance Salvage Sales

Commissioner of Domestic Taxes v ICEA Lion General Insurance Company Limited [2025] KEHC 14865 (KLR) Background This appeal arose from a compliance audit conducted by KRA on ICEA Lion General Insurance Company Limited. Following the audit, KRA issued a notice of assessment demanding additional taxes comprising of Corporation Tax and Value Added Tax, inclusive of […]

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