Tax Policy and Controversy Workshop

Introduction

With macroeconomic factors, such as the need to shore up revenue mobilisation, putting the Kenya Revenue Authority (“KRA”) under pressure to increase collections, many taxpayers across diverse sectors are encountering frequent tax audits and tax disputes. This is exacerbated by frequent changes in tax legislation, resulting in a highly uncertain regulatory and compliance environment. How well is your organisation prepared to handle a tax audit in this context?

Recent tax disputes have also unearthed and crystalised significant tax liabilities and posed threats to the viability of many businesses, with some organisations opting to halt their operations altogether. Given the risk an inefficiently handled tax audit or dispute presents to business continuity, organisations must ensure they have the skills and capabilities necessary to adapt to a more turbulent tax controversy landscape and increased scrutiny from the revenue authority.

We welcome you to a full-day workshop, where our experts will share insights on recent legislative developments affecting the tax dispute resolution framework and offer both legal and practical perspectives into navigating tax audits and tax disputes in Kenya. We shall also provide specific insights on navigating tax controversies for key areas of focus for the KRA while leveraging jurisprudence arising from the courts, inclusive of from the Tax Appeals Tribunal bringing out nuances crucial to navigating disputes with confidence.

Course content

The training will cover a range of topics, including the following, among others:

1. Recent changes shaping the tax disputes resolution mechanism
   • The general tax dispute resolution framework: what to expect.
   • Legislative changes to this framework, including in the Finance Act, 2025.
     • Timelines for lodging objections and appeals.
     • Appealable versus tax decisions.
     • Tax refunds.
     • Other notable areas of taxpayer concern e.g., agency notices.   
2. Pre-empting tax disputes and navigating complex KRA audits
   • Record keeping and provision of documentation.
   • Managing communication with the KRA.
   • Evidence to support objections and tax appeals.
   • Adherence to statutory timelines for both taxpayers and the KRA, inclusive of the procedure for filing late objections and appeals.
   • Re-auditing of tax periods- the legal standing of re-audits.
   • The art of closing out disputes at the pre-assessment, objection and ADR levels.
   • Utility of the Commissioner’s rulings (e.g., private rulings) and public notices.
3. Emerging issues in tax disputes- digital, related party and cross-border transactions
   • Residence and permanent establishments.Transfer pricing disputes for goods, services and intellectual property.
   • Digital taxes- SEPT, VAT on digital marketplace supplies.
   • Customs valuation and classification disputes for imported goods.Advance pricing agreements (“APAs”).
   • Conflicts between custom values and values under arm’s length principle for imported goods.
   • Mutual agreement procedure (“MAP”) versus domestic remedies and the doctrine of exhaustion.
4. Landmark cases from Kenya and beyond
   • Issuance of assessments beyond the statutory 5-year limit.
   • Burden of proof and the production of records.Taxpayers’ rights under the TPA.
   • Doctrine of exhaustion and the forum of first instance.
   • Validity of objections and appeals.
   • Adduction of additional grounds or evidence.
   • Applications for review of a decision from the TAT: jurisprudence and the impact on taxpayers’ tax disputes. 
   • Industry specific cases affecting financial institutions, FCMG, manufacturing, projects & infrastructure, among others.
5. Tax policy
   • Tax legislative gaps - key areas included in the submissions to the National Treasury on Finance Bill 2026. 
   • Legislative tax changes outlook - what to expect going forward based on the Medium Term Revenue Strategy (MTRS) and National Tax Policy

Course Objectives

To empower business leaders, decision makers, finance and tax professionals with the skills needed to navigate tax audits and the evolving tax controversy landscape in Kenya. 

Target Audience

This workshop is designed for business leaders, finance and tax practitioners, risk officers, audit professionals etc across all sectors, including FSI, FCMG, manufacturing, oil & gas.