Published by the FinTech Association of Kenya
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Analysis

Stories that begin with something visible and ask what larger system is quietly being revealed.

Lecture 29 · A Nairobi Expressway contractor kept the exemptions after the road opened, and owed KSh6.9 billion.
Precursor Executive Classroom

Lecture 29 · A Nairobi Expressway contractor kept the exemptions after the road opened, and owed KSh6.9 billion.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Cale Infrastructure treated its import exemptions as lasting past completion, and relied on a Treasury promise to carry the tax. The High Court held the exemptions ended when the road opened and the liability stayed with the importer, and confirmed KSh6.9 billion.

Tax and financial judgement · 9 Nov 2026 · 3 min read · Paid

Lecture 25 · Customs saw rice that KRM's ledger did not
Precursor Executive Classroom

Lecture 25 · Customs saw rice that KRM's ledger did not

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA matched a rice importer's customs entries against its purchase ledger and found shipments missing from the books. The company said it had sent documents. The Tax Appeals Tribunal asked which documents, and for what.

Tax and financial judgement · 22 Oct 2026 · 4 min read · Paid

Lecture 24 · A fire took the records. The VAT bill survived.
Precursor Executive Classroom

Lecture 24 · A fire took the records. The VAT bill survived.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A Nairobi drum trader said he was only an agent, and that fire and a vanished accountant had taken his proof. The Tax Appeals Tribunal asked for evidence of the agency, the fire and the accountant, and found none.

Tax and financial judgement · 22 Oct 2026 · 4 min read · Paid

Lecture 23 · Jilk Construction claimed the credits and denied the income.
Precursor Executive Classroom

Lecture 23 · Jilk Construction claimed the credits and denied the income.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A contractor cut a KSh 1.38bn demand by more than KSh 1.3bn of disputed items wherever it had documents. Where it had only explanations, and where it had already used the certificates it was disputing, the Tribunal let KRA's figures stand.

Tax and financial judgement · 22 Oct 2026 · 4 min read · Paid

Lecture 22 · Yarde Park bought maize from farmers without receipts
Precursor Executive Classroom

Lecture 22 · Yarde Park bought maize from farmers without receipts

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

Lecture 21 · Premier Caterers sent its documents a week too late.
Precursor Executive Classroom

Lecture 21 · Premier Caterers sent its documents a week too late.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A catering company lost most of a KSh 4.4m dispute because its bank deposits ran ahead of its declared sales and its expenses lacked proof of payment. Its further documents arrived seven days after KRA's decision, and nothing in the law let KRA look at them.

Tax and financial judgement · 19 Oct 2026 · 4 min read · Paid