Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA banked five years of deposits in a Busia County employee's accounts and assessed KSh 14 million. Oteba said the surplus was reimbursements and loans but produced no imprest records or loan agreements, and one of his own documents showed he had kept the money. The tribunal upheld the bill, reduced on objection.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA froze a Nairobi lawyer's personal account for a company's KSh 20 million VAT debt, though he had resigned as its director years before and the company never updated the record. The tribunal held the agency notice void, and the High Court ordered the seized money repaid with interest and KSh 500,000 in damages.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA treated almost every bank credit of Rumish Limited as income, a KSh 28.4 million bill. Rumish answered with audited accounts, reconciliations and schedules of its loans and refunds. The tribunal held the burden had shifted to KRA, which never faulted the documents, and set the assessment aside.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA billed an elderly Nairobi landlord about KSh 170 million after reviewing years of rent. He had skipped the review, paid everything in cash, and kept no receipts, so the authority built the figures from his tenants. The tribunal allowed the few costs he could prove and confirmed the rest.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA billed a builder KSh 10 million personally on the money he drew from his company, while taxing the company on the same withdrawals. An ADR settlement had already dealt with that income through the company. The High Court held the same income cannot be taxed twice, and dismissed the demand.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA assessed Teekay KSh 14 million on a gap between its deposits and its returns and on unaccounted stock. Teekay said it had handed its records to the taxman, but never filed them with the tribunal, never answered the specific gaps, and the appeal was dismissed.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA treated every bank credit of an LPG company as income, a KSh 18 million bill. Asked for reconciliations, audited accounts, ledgers and licences, Smartgas produced only an objection letter and a note on VAT rates. The tribunal held the burden was its own and upheld the banking test.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: Sybrin wrote software for foreign affiliates who built it into products sold to Kenyan banks. KRA called the service consumed in Kenya and charged VAT. The Court of Appeal held the foreign affiliates were the customers, the service was exported, and the banks were never part of the deal.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA billed a Malindi restaurant KSh 40 million, nearly three-quarters of its sales, taking the till figures as if they were profit. The High Court held the demand arbitrary and oppressive, made on the wrong law and without a fair hearing, and quashed it, though the taxman may reassess.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA billed Amply, an airtime dealer, KSh 41 million by recasting its exempt airtime sales as a taxable distribution service. The tribunal read the exemption as written, struck the time-barred year on its own motion, and vacated the VAT, but upheld an income-tax head Amply never challenged.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA billed the Uriri development fund KSh 51 million in PAYE and withholding taxes reaching back to 2013. The tribunal held the fund had no duty to deduct before it was registered in 2018, struck the earlier years as time-barred, but upheld the rest for want of records.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
Precursor Executive Classroom𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA taxed a godown landlord KSh 64 million for years of undeclared rent. He said he had handed over his documents, but could not prove he ever delivered them and only produced them buried in his submissions. The tribunal upheld the bill, striking only the time-barred year.
Tax and financial judgement · 10 Nov 2026 · 4 min read · Paid
