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TURNOVER TAX
TURNOVER TAX

TURNOVER TAX

WHAT IS TURNOVER TAX (TOT)? Turnover tax is a form of income tax imposed under…
April 30, 2025 Read More
TAX OFFSET AND REFUNDS
TAX OFFSET AND REFUNDS

TAX OFFSET AND REFUNDS

Is tax offset subject to an application for refund? Standard Chartered Bank Kenya Limited v…
April 29, 2025 Read More
VALID OBJECTION TO A TAX DECISION
VALID OBJECTION TO A TAX DECISION

VALID OBJECTION TO A TAX DECISION

Case study: ELLE KENYA LIMITED VS COMMISSIONER OF INVESTIGATIONS AND ENFORCEMENT DEPARTMENT KEHC 2783 (KLR)…
April 29, 2025 Read More
SALE OF COMMERCIAL PROPERTY IS NOT VAT-EXEMPT
SALE OF COMMERCIAL PROPERTY IS NOT VAT-EXEMPT

SALE OF COMMERCIAL PROPERTY IS NOT VAT-EXEMPT

Case study: Kenya Revenue Authority vs David Mwangi Ndegwa (CIVIL APPEAL NO. 65 OF 2019)…
May 2, 2025 Read More
INSTALMENT TAX
INSTALMENT TAX

INSTALMENT TAX

Instalment tax is a tax imposed under the income tax regime, payable by every person…
May 5, 2025 Read More
REQUIREMENTS OF A VALID DEFAULT TAX ASSESSMENT NOTICE
REQUIREMENTS OF A VALID DEFAULT TAX ASSESSMENT NOTICE

REQUIREMENTS OF A VALID DEFAULT TAX ASSESSMENT NOTICE

The Tax Procedures Act prescribes four forms of tax assessment. These are: self assessment, default…
June 30, 2025 Read More