Tax Training Services

1. Handling KRA Audits and Disputes

Our training equips participants with the skills required to confidently manage tax audits and disputes, minimizing exposure and financial risk.

The scope includes:

• Understanding the KRA audit cycle, including desk audits, field audits, and investigations

• Interpreting and responding to KRA information requests, audit queries, and assessments

• Practical guidance on addressing additional tax assessments raised by KRA

• Documentation standards and audit readiness best practices

• Managing timelines, statutory notices, and enforcement actions

• Detailed overview of the objection and appeal process, including escalation to the Tax Appeals Tribunal and higher courts

• Common audit pitfalls and strategies for dispute resolution and negotiated settlements

2. Value Added Tax (VAT)

We focus on VAT compliance, risk management, and audit preparedness, with emphasis on areas frequently challenged by KRA.

Key areas covered include:

• Overview of the VAT framework and registration requirements

• Identification of potential VAT non-compliance areas within different industries

• Distinction between taxable supplies, zero-rated supplies, and exempt supplies

• VAT obligations of appointed withholding VAT agents

• Reverse charge VAT on imported services and cross-border transactions

• Proper treatment and management of VAT refunds

• Record-keeping and invoicing requirements

• VAT audits, common assessment issues, and practical mitigation strategies

3. Corporation Tax

This area provides a comprehensive understanding of corporate income taxation and compliance obligations for resident and non-resident entities.

The scope includes:

• Imposition and scope of income tax under the Income Tax Act

• Ascertainment of total income and classification of income streams

• Allowable deductions versus non-allowable deductions

• Capital allowances, including investment allowance and industrial building allowance

• Loss utilization and tax planning considerations

• Filing of corporation tax returns and handling of statutory notices

• Identification of areas where VAT and corporation tax non-compliance overlap

• Practical case studies on tax adjustments arising during audits

4. Withholding Tax (WHT)

This area of training addresses the practical application of withholding tax and highlights common compliance gaps.

Topics covered include:

• Overview of the withholding tax regime in Kenya

• Payments subject to withholding tax, including professional fees, management fees, interest, royalties, dividends, and contract payments

• Applicable withholding tax rates for residents and non-residents

• Accounting for withholding tax and reconciliation with income tax returns

• Recent procedural and administrative changes affecting WHT compliance

• Double taxation treaty considerations

• Contentious issues, frequent errors, and audit triggers identified by KRA

5. Pay As You Earn (PAYE)

This area is tailored for HR, payroll teams, and finance professionals responsible for employee tax compliance.

The training covers:

• Tax residency rules for employees and expatriates

• Computation and application of PAYE under Kenyan tax laws

• Tax treatment of pension and provident fund contributions

• Identification of taxable and non-taxable employment benefits

• Tax treatment of specific benefits such as housing, motor vehicles, meals, loans, and allowances

• Practical tax planning opportunities available to employees and employers

• Payroll compliance requirements and reporting obligations

• Consequences of non-compliance with PAYE rules, including penalties and interest

6. General Overview of Taxation Laws in Kenya

This provides participants with a clear understanding of the Kenyan tax system and its underlying principles.

It includes:

• Structure of the Kenyan tax framework and key tax statutes

• Roles of the Kenya Revenue Authority and other regulatory bodies

• Who is taxable in Kenya, including individuals, companies, partnerships, and trusts

• Basis of taxation (residence vs source) and why different persons are taxed

• Overview of major taxes applicable in Kenya and their interaction

• Introduction to compliance obligations, filing timelines, and enforcement mechanisms

Delivery Approach
Salesa Tax Africa delivers training through:

• In-house corporate workshops

• Virtual and physical seminars

• Industry-specific training sessions

• Customized programs aligned to client operations and risk profiles

Our tax training programs integrate practical expertise, compliance discipline, and audit readiness to ensure participants apply tax laws confidently and effectively in practice.