Stories that begin with something visible and ask what larger system is quietly being revealed.
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A maize trader supplying a flour miller could not produce invoices for much of what it bought from smallholders. KRA disallowed 40% of its purchases and added VAT, for a KSh 593.5m bill. The Tribunal upheld it because the ledgers KRA asked for never arrived.
Tax and financial judgement · 19 Oct 2026 · 3 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A company filed nil VAT returns while its customers' withholding VAT certificates showed it was trading, and claimed input tax from suppliers who had declared far less. Asked for invoices, it asked instead for a flat 40% allowance. The Tribunal upheld KSh 317.9m.
Tax and financial judgement · 19 Oct 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: An LPG refiller said KRA officers took its original invoices during a verification and never returned them, then rejected its objection for lack of invoices. KRA denied taking anything. The Tribunal sent the case back to KRA to check its own files.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA said four of a textile importer's suppliers were missing traders. The company had invoices, delivery notes and receipts. But the receipts said cash and the invoices said cheque, and the company could not produce the bank records to settle which. Three courts upheld the assessment.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A Nairobi design firm tried to file its VAT return on the due date and the portal kept rejecting it. It filed the next morning and was penalised KSh 28,239. The Tribunal cancelled the penalty. A system failure is reasonable cause.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A drinks maker often filed its VAT returns late and paid the penalties. KRA also disallowed the input tax in those returns, claiming KSh 155.4m. The High Court held that late filing earns a penalty but does not forfeit the right to deduct.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Coca-Cola Beverages left January's input VAT out of its returns, then added it to an amended July return on the day July's return was due. The Tribunal held that the six-month window had closed on 31 July.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA disallowed input VAT on invoices that came without delivery notes or proof of payment. Cedar Marketing appealed almost three years after the 30-day limit, without asking for more time. The Tribunal never looked at the invoices.
Tax and financial judgement · 18 Oct 2026 · 3 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA traced the PIN on a company's purchase invoices to a trader buried two years before the first sale. The company blamed a former accountant. The Tribunal held that a dead man cannot supply goods, and upheld KSh 3.5m.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Accused of using fake invoices, a trader refused KRA's requests for his suppliers' addresses, contacts and payment records, calling them unreasonable. He won at the Tribunal and lost in the High Court and the Court of Appeal.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA labelled an event company's equipment supplier a missing trader and disallowed KSh 15.8m of input VAT. The company had invoices, ETR receipts, payment records and ledgers. The Tribunal held that KRA, not the buyer, must investigate the supplier.
Tax and financial judgement · 18 Oct 2026 · 4 min read · Paid
𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA found that ten of a company's suppliers had no premises, no trading history and almost no other customers, and had been paid in cash. The Tribunal said valid invoices were enough. The High Court said invoices only open the argument.
Tax and financial judgement · 18 Oct 2026 · 5 min read · Paid