Removal of Excise Duty on Bottled Water
Pursuant to the Finance Act, 2026, which amended the First Schedule to the Excise Duty Act, Cap. 472, excise duty on bottled water was removed ...
The Doctrine of Exhaustion in Tax Disputes in Kenya: Reflections on Mubea Group Limited v Kenya Revenue Authority (2025)
Introduction The doctrine of exhaustion has become a central principle in Kenya's tax dispute resolution framework. The doctrine requires a litigant to first utilize all ...
Resolving Tax Disputes through the Alternative Dispute Resolution Framework in Kenya
Introduction Tax disputes are an inevitable aspect of tax administration. Differences frequently arise between taxpayers and the Kenya Revenue Authority (KRA) regarding assessments, tax liabilities, ...
When Are Bank Credits Deemed Taxable Income?
A Banking Test Analysis During KRA Audits in Light of Virginia Wangari Ng’ang’a v Commissioner of Legal Services and Board Coordination (2026) and Digital Box ...
Burden of Proof: Why Proper Record Keeping is Your Best Defence in Tax Disputes
Introduction As the Kenya Revenue Authority (KRA) continues to enhance tax compliance measures through audits, data analytics, and increased enforcement, tax disputes have become an ...
Realised Foreign Exchange Losses on Conversion of Debt to Equity Are Allowable for Tax Purposes: Court of Appeal Confirms Scope of Section 4A
The Court of Appeal has delivered a significant decision for taxpayers dealing with foreign currency-denominated financing arrangements, holding that realised foreign exchange (FX) losses arising ...