Tax Archives - Page 3 of 4 - Intelpoint Consulting

Landmark VAT Ruling in Kenya: Tribunal Confirms PSP Services Are VAT-Exempt

Kenswitch Limited v. Commissioner of Domestic Taxes Tax Appeal No. E1336 of 2024 Background The Tax Appeals Tribunal has delivered a landmark decision in favour of Kenswitch Limited, a licensed Payment Service Provider (PSP), holding that PSP commission income qualifies as VAT-exempt financial services under Paragraph 1(b) and 1(m) of the First Schedule to the […]

High Court Redefines VAT Liability for Digital Platform Operators

Commissioner of Domestic Taxes v Sendy Limited Income Tax Appeal E137 of 2024 Background Sendy Limited operates a digital marketplace connecting third-party transporters with customers who need delivery services earning commission income from transporters using its platform. Sendy won an appeal against an additional KRA VAT assessment at the Tax Appeals Tribunal finding that Sendy […]

Are You Paying Tax on Revenue That Is not Yours?

Are You Paying Tax on Revenue That is not Yours?

Are Your VAT Refunds Being Unfairly Denied?

Are You at Risk of Wrongful VAT Registration?

Are You at Risk of Wrongful VAT Registration

Can KRA Automatically Reclassify your Genuine Consultants as Employees?

Can KRA Automatically Reclassify Your Genuine Consultants as Employees?

TRANSFER PRICING IN THE UAE: SEPTEMBER DEADLINE – ARE YOU READY?

By September 30, 2025, UAE businesses within the scope of corporate tax must have their FY 2024 audited financial statements finalized, transfer pricing (TP) adjustments completed, and related-party disclosures submitted. This marks one of the most significant compliance milestones since the introduction of corporate tax in the UAE. With the first real deadlines now imminent, […]

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 […]

Are Financial Service Providers Exempt from VAT?

Pesapal Limited v Commissioner of Domestic Taxes [2025] KEHC 12284 (KLR) Background KRA issued a VAT assessment against Pesapal for commissions earned from merchants, comprising a principal tax of Kshs. 76,836,162 and penalties/interest of Kshs. 33,982,992. Pesapal objected the VAT assessment, arguing its services were VAT-exempt financial services. The Tax Appeals Tribunal dismissed Pesapal’s appeal. […]

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 […]

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