CPA Eliab Koskei

CPA Eliab Koskei Certified Public Accountant |Specialist in; Tax Advisory | Tax Health Checks | Tax Objection & Appeal

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11/04/2024

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15/01/2024

Are you engaged in ADR discussions with the KRA which have resulted in a consent marking the matter as partially settled? Following the ADR discussions, has the trajectory of the appeal given rise to a new issue that has been referred back to the Tax Appeals Tribunal (Tribunal) for its determination?

In a recent decision, the Tribunal has held that where a partial consent changes the issues and trajectory of an appeal, the parties should amend their pleadings (memorandum of appeal and statement of facts) to reflect the change in trajectory. Otherwise, the taxpayer risks their appeal being dismissed by the Tribunal for want of amended pleadings.

I have reached 100 followers! Thank you for your continued support. I could not have done it without each of you. 🙏🤗🎉
25/10/2023

I have reached 100 followers! Thank you for your continued support. I could not have done it without each of you. 🙏🤗🎉

22/08/2023

Your habits have a great impact on where your money goes. Money can never multiply in the hands of one who can't resist the urge to spend. Educate yourself to be financially literate. You may be academically illiterate, but to be financially illiterate is disastrous and it creates an alliance with poverty. Be humble! Don't be in a hurry to run when you have not learnt to crawl. Humility is not stupidity when it leads to financial ability.

Ignorance makes you believe that life functions haphazardly and unpredictable. Wisdom teaches you that everything that happens in this theatre of life has profound significance. What you see today is not the fruit of chance but a fruit from seeds planted in the past. Plant seeds now of the kind of life you want, and you will create a life of peace in the future.

08/08/2023

Tired of trying to build a personal brand but not yielding any results?

Here are some common creator's STRUGGLES and how you can overcome them:
1. Content Consistency:

Overcome this struggle by creating a content calendar or schedule in advance.

Plan and batch-create content to ensure a consistent posting frequency.

Use social media management tools to schedule tweets and maintain an active presence during busy times.

2. Building an Audience:

Overcome this challenge by engaging with your target audience and other creators in your niche.

Engage in Facebook/Twitter conversations, respond to comments, and share valuable content.

Collaborate with creators for opportunities to reach a wider audience

3. Standing Out in a Crowded Space:

To differentiate yourself, focus on your unique perspective and voice.

Share:

• Personal stories
• Expertise
• Insights, that set you apart.

Consistently deliver valuable and high-quality content that resonates with your audience.

4. Balancing Personal and Professional Content:

Find the right balance by understanding your audience's preferences.

Mix personal anecdotes with professional insights,

ensuring that each post aligns with your overall brand message and resonates with your followers.

5. Engaging with Followers:

Engage with your audience authentically and respond to comments and messages promptly.

Show genuine interest in their opinions and questions.

Setting aside specific times for engagement can help manage time effectively.

6. Handling Criticism and Trolls:

Address criticism gracefully and avoid engaging in arguments.

Focus on constructive feedback and ignore trolls.

Cultivate a positive and supportive community to counter the negativity.

7. Building Trust and Credibility:

Demonstrate expertise by sharing valuable insights and thought leadership content.

Engage in discussions with industry experts and thought leaders.

Showcase testimonials or case studies to highlight your impact.

8. Managing Time and Burnout:

Prioritize self-care and set boundaries for social media usage.

Take breaks when needed and avoid overloading yourself with content creation.

Delegate or automate tasks where possible to reduce workload.

9. Metrics and Measurement:

Regularly review Twitter analytics to track the performance of your content and engagement.

Use insights to refine your content strategy and focus on what resonates best with your audience.

02/08/2023

In a recent decision, the High Court has held that where the Commissioner has deemed an objection as invalidly lodged and communicated this to the taxpayer as required by law, the Commissioner is still statutory bound to issue an objection decision within 60 days failure to which the invalid objection is deemed allowed by dint of section 51(11) of the Tax Procedures Act (TPA).
In the said case, the Commissioner had requested the Taxpayer to validate their objection by availing relevant documents, which the taxpayer failed to do. The Commissioner issued its decision confirming its assessment 64 days after the Taxpayer had lodged its objection. Aggrieved by the Commissioner's decision, the Taxpayer appealed to the Tax Appeals Tribunal (Triunal) which dismissed the appeal finding the Commissioner's delay of 4 days as not inordinate and curable under Article 159 of the Constitution which frowns upon procedural technicalities. On appeal, the High Court faulted the Tribunal's decision and allowed the Taxpayer's appeal finding, inter alia, as follows:
1. The Tribunal erred in deeming an express statutory edict as a matter of procedural technicality. Article 159 of the Constitution could not oust express statutory provisions. The Tribunal failed to appreciate the difference between a procedural law (also called adjective law which is a law governing​ ​the machinery of the courts and the methods by which rights are enforced) and substantive law (which is a statutory law which deals with the legal relationship between people or the people and the state);
2. Once it was established that the objection decision had been issued late, the issue of validity of the objection became immaterial and the Tribunal fell into grave error in entertaining the same; and,
3. Objection decisions must be issued within 60 days on all objections, whether valid or invalid.
This decision is relevant for many taxpayers who might have been called upon to validate their objection notices by providing relevant/additional information (which in some instances is unspecified and if specified, generally outrageous). Where the Commissioner fails to issue an objection decision within 60 days, the objection notices will stand allowed by law, whether validated or not.

Thank You Note!I want to take this chance to thank all our clients and prospective ones who trusted us to handle and fil...
01/07/2023

Thank You Note!
I want to take this chance to thank all our clients and prospective ones who trusted us to handle and file their income tax returns for Year 2022 and those who have trusted us to handle their monthly Tax filling ,Tax Planning and consultations. We are here to assist you to make sure your business is compliant with relevant tax authorities. We as Eltax Consultants CPA-K we say THANK YOU.

Being a Tax Advisor the Tax Appeals Tribunal has been a very learning and exciting experience for me interacting with th...
30/05/2023

Being a Tax Advisor the Tax Appeals Tribunal has been a very learning and exciting experience for me interacting with the panel and ADR Teams. This has greatly impacted on my knowledge on taxes through study of past cases ruled by the Tax Courts and this has equipped me to better on what I do. Lets interact on matters Taxes and Audit related queries.

29/05/2023

Filing tax returns is an essential part of any individual or organization's financial responsibilities, and it serves several important purposes, including:

1.Compliance with the law: Filing tax returns is a legal requirement in Kenya just like any country around the globe , and failure to comply result in fines, penalties, or even legal action.

2.Accurate assessment of tax liability: Filing tax returns helps ensure that individuals and organizations accurately calculate their tax liability based on their income, deductions, and credits.

3.Eligibility for tax refunds: If an individual or organization has overpaid taxes during the year, filing a tax return is necessary to claim a refund.

4.Creditworthiness: Filing tax returns is often required when applying for loans or a job, as it demonstrates an individual or organization's financial stability and income.

5.Avoidance of audits: Filing tax returns in a timely and accurate manner can reduce the likelihood of being audited by tax authorities like KRA, which can be a time-consuming and stressful process.

6.Future planning: Tax returns provide a record of an individual or organization's financial activities, which can be used for future planning and decision-making.

In case you need assistance in filling your returns be it vat, paye or any other income tax you can reach out to me.

22/05/2023

The issue of strict adherence to timelines has become the leading issue for determination in most of the appeals filed at the Tribunal. No wonder there are a lot of appeals dismissed or upheld on the basis of technicalities around timelines. Once you get that notice of intention to audit from KRA, be woke!! Keep your clock and calendar close!!

Recently, the Tribunal has delivered a number of judgments with some touching on this issue. Some of the judgments present very interesting (yet strong) positions including the following:

One of the judgments revolved on the meaning/reach of partial allowance of an objection notice under Section 51(8) of the Tax Procedures Act. The Tribunal held that partial allowance of an objection does not mean rendering an objection on some issues while leaving out the other issues for issuance of a decision there-on at a later date. Succinctly put, issuance of an objection decision is a wholesome and momental instance.


In another judgment, the issue for determination was whether an invalidation notice issued by the Commissioner under section 51(4) of the TPA after the lapse of 14days of the lodging of an objection decision was proper in law. The Tribunal found it wasn’t. The Tribunal, however, proceeded to refer the matter back to the Commissioner for determination on merit based on the information on record as provided by the taxpayer during the objection phase. Questions linger, rightfully though, as to whether this practice unfairly presents the Commissioner with a chance to do a second bite on the cherry. Maybe, just maybe, the best approach be to deem the notice of objection as allowed especially where the Commissioner has confirmed the assessment in the course of issuing the invalidation notice.

In another judgment, the Tribunal held that where the Commissioner has requested for additional information following lodgement of an objection notice and in the information request specifies the date/deadline by which the information should be provided, the Commissioner should render an objection decision within 60 days from the date specified in the request for information in the event that the information is not provided and there is no further communication between the Commissioner and the taxpayer.

Be woke!!

Happy Womens day
14/05/2023

Happy Womens day

11/05/2023

Pastor Ezekiel's lawyers claims that he should not pay tax. Are Churches exempted from tax? 'Yes. and No'. It is worthy to note that the church income generated from offerings, tithes and special giving is not taxable. However income generated from investments like hotels, rentals etc is taxable.

It should also be noted that church workers are not exempted from tax. While mainstream churches do deduct and submit PAYE for their workers including the clergy, some ministries have got no arrangements to effect the same. Where a pastor is receiving allowances from the church, the church should deduct PAYE from the said allowances and submit the same to KRA

If a church hires a contractor, it should deduct Withholding Tax from contractors payment and submit the same to KRA

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