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TAXATION  Law

As a law firm in Kenya, we provide a full spectrum of tax law services to clients across all sectors, helping them understand and navigate Kenya’s evolving tax landscape. Our tax practice combines legal insight with practical business acumen to deliver effective solutions under the framework of the Income Tax Act, VAT Act, Excise Duty Act, Tax Procedures Act, and relevant Kenya Revenue Authority (KRA) regulations.


1. Tax Advisory and Planning


  • Corporate Tax Advisory: Offering strategic advice on corporate income tax, capital gains tax (CGT), and allowable deductions.
  • Tax Structuring: Structuring business operations, transactions, and investments in a tax-efficient manner.
  • International Taxation:
    • Advising on Double Taxation Agreements (DTAs)
    • Permanent establishment risks
    • Cross-border remittances and withholding tax implications
  • Personal Tax Planning: Advising high-net-worth individuals and professionals on income tax, property gains, and succession planning.


2. Value Added Tax (VAT) and Indirect Taxes



  • VAT Registration and Compliance: Assisting businesses to register for VAT, file returns, and comply with VAT obligations.
  • Advisory on VAT Application: Guidance on zero-rated, exempt, and taxable supplies, as well as input VAT recovery.
  • Excise and Customs Duty: Advising importers, manufacturers, and distributors on excise duty obligations, classification, and exemptions.
  • Digital Services Tax: Advising tech and online service providers on DST compliance for non-resident digital businesses.


3. Tax Compliance and Regulatory Support



  • Tax Health Checks: Conducting internal reviews and audits to assess tax compliance and exposure.
  • KRA Engagement: Liaising with the Kenya Revenue Authority on behalf of clients for audits, verifications, and record reviews.
  • Registration and Deregistration: Assisting with PIN registration, VAT deregistration, and updating taxpayer information.


4. Tax Dispute Resolution


  • Audit and Investigation Support: Representing clients during KRA audits, investigations, and information requests.
  • Objections and Appeals:
    • Drafting and filing notices of objection under the Tax Procedures Act
    • Preparing submissions to the Tax Appeals Tribunal (TAT)


      • Representing clients at the High Court and Court of Appeal in tax disputes
    • Negotiated Settlements: Advising on alternative dispute resolution (ADR) with KRA.


    5. Transactional Tax Support



    • Mergers & Acquisitions Tax: Providing tax due diligence and advisory on tax implications of asset/share sales, restructures, and amalgamations.
    • Real Estate and Property Tax: Advising on stamp duty, capital gains tax, rental income tax, and property transfers.
    • Transfer Pricing: Advising multinationals and subsidiaries on compliance with Kenya’s transfer pricing rules and documentation under OECD guidelines.


    6. Payroll and Employment Tax



    • PAYE Compliance: Advising on Pay-As-You-Earn (PAYE), fringe benefits tax, and employee share ownership plans (ESOPs).
    • Employee Withholding Tax: Ensuring proper withholding and remittance of taxes for consultants, contractors, and expatriates.
    • Immigration & Tax: Advising employers on tax obligations related to foreign employees and expatriate tax planning.


    7. Taxation of Non-Profits and Charities



    • Tax Exemptions: Assisting NGOs, charitable organizations, and trusts in applying for tax exemption certificates.
    • Donor Funding Compliance: Advising on donor grants, income tax exemptions, and VAT refunds for exempt institutions.
    • Public Benefit Organization (PBO) Tax Compliance: Ensuring compliance with the PBO Act and related tax regulations.


    8. Customs and International Trade Taxes



    • Import/Export Advisory: Guidance on customs valuation, harmonized system codes (HS codes), and tax implications of international trade.
    • Trade Agreements and Tariffs: Advising on the tax effects of COMESA, EAC, AfCFTA, and WTO rules.
    • Disputes with Customs: Representing clients in disputes related to customs classifications, penalties, and warehousing issues.


    9. Environmental, Sin, and Sector-Specific Taxes


    • Advising on Special Levies:
      • Sugar development levy
      • Railway development levy
      • Eco levy
    • Sector-Specific Compliance: Legal guidance for industries with unique tax regimes (e.g., oil & gas, telecoms, betting and gaming, agriculture).


    10. Tax Training and Capacity Building



    • Workshops and Seminars: Providing tax training to in-house legal and finance teams on emerging tax issues and compliance.
    • Legislative Updates: Regular updates and briefings on changes in tax laws, Finance Acts, and judicial decisions.