Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Mburu said the money in his accounts was loans, dividends and land sales, not income. Through three courts he produced no agreements or contracts, and the Court of Appeal held that unexplained deposits are income and a PIN-holder must always file.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA taxed Nextgen Mall's service-charge collections as income and VAT, a KSh 120 million bill. After three tribunals and the High Court, it was held that contributions held for members are not income, and a wrong book entry cannot create one.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: When an heir sold inherited land, KRA said his cost was zero because he had paid nothing, and taxed almost the whole price. The tribunal held that inherited property is rebased to its market value at inheritance, and allowed the KSh 150 million cost.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA assessed Stanley Mwaniki KSh 206 million in corporation tax, a tax that does not apply to an individual. The courts agreed on the principle but held that his empty objection and absent records meant the burden never shifted, and the assessment stood.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Extramile had real arguments against a KSh 207 million demand. But its memorandum of appeal and statement of facts were neither signed nor dated, and the tribunal held an unsigned pleading is nobody's, and dismissed the appeal without reaching the tax.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA billed Nyoro KSh 211 million and dismissed its receipts and payrolls. The tribunal struck out the time-barred years, restored the documented expenses and wages, and held that once a taxpayer produces evidence the authority must answer it.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Khalalio told KRA it earned small commissions, but its bank accounts held sums that did not match. With no agreements, no records and no submissions filed, the tribunal let the banking analysis stand and upheld KSh 248 million.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: The IEBC was assessed KSh 266 million while it ran the 2022 election. The tribunal set aside the two largest items but held that a constitutional commission is not automatically exempt, and that the burden to prove its case still lay on it.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive ClassroomThe authority can reach a tenant, a bank or a connected company to collect a tax that is due.
Tax and financial judgement · 10 Nov 2026 · 1 min read · Paid
Precursor Executive ClassroomIn a taxing Act, nothing is read in and nothing is implied; the words are the limit of the charge.
Tax and financial judgement · 10 Nov 2026 · 1 min read · Paid
Precursor Executive ClassroomHowever strong your grievance, the objection and the Tribunal come before the courts.
Tax and financial judgement · 10 Nov 2026 · 1 min read · Paid
Precursor Executive ClassroomA strike-off does not erase a tax debt, and a company removed without notifying the authority can be restored.
Tax and financial judgement · 10 Nov 2026 · 1 min read · Paid