TAX LAW — PRACTICE AREA

KNK Advocates | knkadvocates.co.ke/practice/tax-law/

Looking for expert tax law services in Nairobi? KNK Advocates guides businesses and individuals through KRA compliance, tax planning, and dispute resolution — so you stay on the right side of the law while protecting your bottom line.

At Khayesi & Khayesi Advocates LLP, we provide specialist legal services across all areas of Kenyan tax law. With a deep understanding of the Kenya Revenue Authority’s regulatory and enforcement landscape, we advise clients on their obligations under the Income Tax Act, the Value Added Tax Act, the Tax Procedures Act, and the Excise Duty Act — and we represent them when those obligations are disputed.

Whether you are a startup navigating tax registration for the first time, a growing business managing PAYE and VAT compliance, a multinational company with transfer pricing exposure, or a business facing a KRA audit or assessment, our team is here to provide clear, commercial, and legally sound guidance.

Our Tax Law Services

1. KRA Tax Registration and Compliance Advisory

Advising newly incorporated companies on PIN, VAT, and PAYE registration on the iTax platform
Guiding businesses through eTIMS (Electronic Tax Invoice Management System) onboarding and compliance
Advising on the correct classification of supplies as taxable, zero-rated, or exempt for VAT purposes
Reviewing and structuring internal compliance calendars to ensure all filing and remittance deadlines are met
Advising on turnover tax obligations for micro and small enterprises (MSEs)

2. Corporate Income Tax Advisory

Advising resident and non-resident companies on their income tax obligations under the Income Tax Act, Cap. 470
Structuring instalment tax payments to minimise penalty and interest exposure
Advising on applicable tax rates, reliefs, and exemptions for different categories of business
Reviewing deductible and non-deductible expenditure for corporate tax purposes
Advising on the tax treatment of dividends, interest, royalties, and management fees

3. VAT and Excise Duty Compliance

Advising VAT-registered businesses on monthly return filing obligations and input VAT recovery
Guiding clients through the eTIMS tax invoicing requirements and supplier compliance obligations
Advising on VAT implications of specific transactions, including land and property, financial services, and exports
Advising on excise duty obligations under the Excise Duty Act, 2015 for applicable goods and services
Reviewing VAT refund claims and advising on the recovery process with the KRA

4. PAYE and Employment Tax

Advising employers on PAYE deduction obligations, rates, and remittance deadlines
Reviewing payroll structures for compliance with the Income Tax Act and associated regulations
Advising on the tax treatment of employee benefits, allowances, housing, vehicles, and other in-kind remuneration
Guiding employers through P10 monthly return filing and annual P9A reconciliation
Advising on personal liability exposure for directors and officers in cases of unremitted PAYE

5. Withholding Tax Advisory

Advising payers on their withholding tax obligations when making payments to residents and non-residents
Identifying withholding tax exposure on professional fees, consultancy, management fees, rent, royalties, dividends, and contractual payments
Advising on applicable rates under Kenya’s double taxation agreements with partner states
Preparing and reviewing withholding tax certificates and monthly returns
Conducting withholding tax audits to identify and remediate historical non-compliance before a KRA audit is triggered

6. Transfer Pricing and International Tax

Advising multinational enterprises on transfer pricing obligations under the Income Tax Act, Cap. 470 and the Transfer Pricing Rules
Reviewing intercompany transaction structures to ensure arm’s-length pricing documentation
Preparing and reviewing transfer pricing documentation for KRA compliance
Advising on the tax implications of cross-border transactions, including management fees, technical services, and intellectual property licensing
Advising on the application of Kenya’s double taxation agreements for income earned or paid internationally

7. Tax Compliance Certificates and KRA Regularisation

Advising businesses on the eligibility requirements for Tax Compliance Certificates (TCC)
Identifying and resolving outstanding filing and payment obligations that are blocking TCC issuance
Negotiating KRA payment plans for businesses with outstanding tax liabilities
Preparing and filing overdue returns to restore a clean compliance position
Advising on TCC requirements for government procurement, licence renewals, and work permit applications

8. KRA Audits, Objections, and Tax Dispute Resolution

Advising clients immediately upon receipt of a KRA audit notice, including document preservation and response strategy
Preparing and filing Notices of Objection to KRA assessments within the mandatory 30-day window
Representing clients in KRA objection proceedings, negotiations, and Objection Decision reviews
Preparing and prosecuting appeals before the Tax Appeals Tribunal (TAT)
Representing clients in tax appeals before the High Court and Court of Appeal on points of law
Advising on penalty and interest mitigation strategies during the dispute resolution process

Why Choose KNK?

Specialist Tax Knowledge: Our team advises businesses across all major tax types — corporate income tax, VAT, PAYE, withholding tax, and excise duty — with a practical, compliance-first approach grounded in current Kenyan law.
KRA Dispute Expertise: From the initial objection to the Tax Appeals Tribunal, we have the litigation experience to represent your interests at every stage of the KRA dispute process.
Proactive Compliance: We identify tax exposure before the KRA does — through compliance reviews, payroll audits, and withholding tax gap analyses — saving clients the cost of penalties, interest, and enforcement.
Commercial Perspective: Our tax advice is always calibrated to your business objectives. We give you a clear picture of the risk, the cost, and the path forward — not just the legal position.