Taxation Law

Planning, compliance and disputes with tax authorities

We help individuals, businesses, and organizations navigate the increasingly complex tax environment with confidence.

Taxation Law: Kamuri Gachoki & Co-Advocates, Kangema

Tax is a legal as well as a financial matter

Individuals and businesses in Kenya deal with taxes every year: income tax, value added tax, withholding tax, excise duty, stamp duty, capital gains tax and customs duties, among others. These taxes are set by statute and administered by the Kenya Revenue Authority, and the rules affect how you structure a business, sell property, employ staff, import goods or pass on assets. Good tax advice is therefore a matter of law as much as accounting. Our tax law advocates help clients understand their obligations, plan transactions sensibly and defend their position when the authority disagrees.

We work alongside accountants and tax agents, and we bring the legal side: interpreting the legislation, advising on the correct treatment of a transaction, preparing formal correspondence, and representing clients in objections and appeals.

Planning and compliance

The most effective time to deal with tax is before a transaction takes place. When you are buying or selling land, forming a company, signing a long-term contract, or restructuring a family business, the way the deal is written can affect the tax that arises. We advise clients on lawful tax planning, meaning arrangements that are open, properly documented and consistent with the law, and we warn against schemes that create more risk than they save.

We also help businesses and individuals understand their compliance duties, including registration, filing of returns, record keeping, payment deadlines and the consequences of late or incorrect filing. Penalties and interest can add up quickly, so getting the basics right protects your finances and your reputation.

Audits, assessments, objections and appeals

If the Kenya Revenue Authority notifies you of an audit or issues an assessment you believe is wrong, do not ignore it. The law sets strict time limits for lodging an objection, and missing them can limit your options. We review the notice and the underlying figures, gather the supporting documents, and prepare a clear objection setting out the facts and the law.

If the objection is rejected, the dispute can be taken to the Tax Appeals Tribunal and, in appropriate cases, on to the High Court. We prepare and present these appeals and also negotiate settlements and payment arrangements with the authority where that is in the client's interest. Our aim is to resolve the matter on the right legal footing, as quickly and cost-effectively as possible.

Who we help

We act for small and medium businesses, farmers and traders, professionals, landowners, investors and non-profit organisations. If you have received a notice from the Kenya Revenue Authority, are planning a large transaction, or simply want to know whether you are meeting your tax obligations, we can review your situation and advise on the next step.

Please call or message us, and bring any tax notices, returns, assessments or contracts you have so that we can give you specific advice.

How long do I have to act?

Tax disputes are driven by deadlines. A notice of assessment starts a clock for lodging an objection, and later steps have their own limits, so the date on the notice matters. If you have received anything from the Kenya Revenue Authority, bring it with you straight away rather than waiting to see what happens. Even where you are unsure that you owe anything, a short review early on can prevent penalties, protect your right to challenge the decision and give you a clear picture of the amount genuinely at stake.

At a glance: what we handle

  • Tax planning
  • Regulatory compliance
  • Tax audits and assessments
  • Objections and appeals
  • Dispute resolution with tax authorities