Tax

Comprehensive

Tax Services

Our Strategy

We deliver precise, commercially focused tax support across advisory, compliance, and planning. From structuring transactions to managing ongoing obligations, we ensure your tax position is both efficient and defensible. Our approach combines technical depth with practical execution—so you can operate with certainty in an increasingly complex tax environment. 

Services

1

Independent review of tax processes and controls

2

Assessment of tax risks and governance frameworks

3

Transaction and investment structuring advisory

4

Identification of tax risks and optimization opportunities

5

Ongoing strategic tax planning and advisory

1

Transfer Pricing Services

Tarra’s Specialized TP Lawyers assist our clients in establishing and managing transfer pricing policies to ensure compliance with local and international regulations. This involves setting appropriate pricing for intra-group transactions, conducting benchmarking studies, and preparing documentation to substantiate pricing decisions.

2

International Tax Planning

Tarra’s Specialized TP Lawyers provide strategic tax planning to optimise our clients’ tax positions while ensuring compliance with local and international tax laws. This includes advice on repatriation of profits, tax-efficient financing structures, and the use of tax treaties to reduce double taxation.

3

Tax Compliance and Reporting

Tarra supports our clients to navigate complex international tax reporting requirements. Our Specialized TP Lawyers ensure accurate and timely submission of various tax forms and reports, including Country-by-Country Reporting (CbCR) and Master File and Local File documentation.

4

Cross-Border Financing

Tarra’s Specialized TP Lawyers offer advice on cross-border financing structures, including thin capitalization rules, interest deduction limitations, and withholding tax optimization

5

Advisory on Base Erosion and Profit Shifting (BEPS)

Tarra keeps clients updated on international tax developments, including BEPS recommendations, and help them adapt to changing global tax rules.

6

Innovation and R&D Tax Incentives

Tarra advises on available research and development (R&D) tax incentives and credits in different African countries, helping our clients maximise benefits from innovation-related tax incentives

7

Permanent Establishment (PE) Analysis

Tarra’s Specialized TP Lawyers conduct PE analyses to determine whether a client’s activities in foreign jurisdictions create a taxable presence, ensuring compliance with PE rules and mitigating tax risks.

8

Transfer Pricing Documentation and Compliance Training

We provide training and workshops to clients’ finance and tax teams to enhance their understanding of transfer pricing documentation requirements and compliance best practices.

9

Transfer Pricing Dispute Resolution

In case of transfer pricing disputes with tax authorities, Tarra’s Specialized TP Lawyers represent clients during tax audits, negotiations, and appeals. They also assist in resolving disputes through Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs) under tax treaties.

1

Supporting clients during KRA tax audits

2

Supporting clients to file the Notice of Objection and liaise with the Independent Review of Objections team at KRA

3

Supporting clients at the Tax Appeals Tribunal (TAT) through the appeal process and hearings

4

Supporting clients settle tax disputes through the Alternative Dispute Resolution process

5

Post TAT/ Alternative Dispute Resolution support to effect a settlement or judgment

6

Technical support on tax appeals at the High Court

1

Initiation of Dispute

Tax litigation typically begins when a taxpayer disputes a decision or assessment made by the revenue authorities. This may involve disagreements over tax liability, tax assessments, penalties, interest, or tax refunds. The dispute may arise during a tax audit or as a result of differing interpretations of tax laws and regulations.

2

Administrative Review

Before filing a case in court, taxpayers are usually required to engage in administrative procedures. This involves formally objecting to the revenue authorities’ decision and seeking an internal review. This step is crucial, as it provides an opportunity for resolution without resorting to litigation.

3

Filing a Case

If the administrative review does not lead to a satisfactory resolution, the taxpayer can proceed to file a case in the Tax Appeals Tribunal and thereafter on appeal to the High Court

4

Preparation and Presentation

Once a case is filed, both parties prepare their arguments and evidence. Tarra tax lawyers play a crucial role in gathering relevant documents, witness statements, and expert opinions. The taxpayer must demonstrate that the tax authorities’ assessment or decision is excessive, incorrect or unjustified.

5

Court Proceedings

Tax litigation cases may involve hearings, submissions, and examinations under oath. The taxpayer and the tax authorities present their arguments before the Tax Appeals Tribunal or High Court. The process can be protracted and may involve several appearances and submissions

6

Appeals

If either party is dissatisfied with the decision of the Tax Appeals Tribunal, they can further appeal to the High Court and, in some cases, the Court of Appeal or the Supreme Court of Kenya. The appeals process can extend the duration of the litigation significantly

7

Settlement

At any stage of the litigation, the parties may explore the possibility of a settlement through negotiation or alternative dispute resolution methods, such as mediation. Settlements can be a practical way to resolve disputes while avoiding the costs and uncertainties of prolonged litigation

8

Judgement

Ultimately, the tribunal or court issues a judgement. If the judgement favours the taxpayer, it may result in a reduction in tax liability, the removal of penalties, or the refund of overpaid taxes. Conversely, if the judgement favours the tax authorities, the taxpayer may be required to pay the assessed taxes, penalties, and interest.

9

Compliance

After a judgement is issued, the taxpayer is obligated to comply with the court’s decision. This may involve making payments, adjusting tax returns, or taking other necessary actions.

1

Corporate tax planning and structuring

2

Review and optimization of corporate tax positions

3

Advisory on business reorganizations and restructuring

4

Capital allowances and tax relief optimization

5

KRA audit support

6

Income tax exemption applications

7

Private ruling applications

8

Client trainings (in-house and out of town)

9

Ongoing corporate tax advisory and support

1

Entry and exit tax briefings for expatriate employees

2

Individual tax registrations and statutory onboarding

3

Preparation and filing of individual tax returns

4

Tax planning for employed, self-employed, and expatriate individuals

5

Review of income sources to ensure full compliance

6

Advisory on reliefs, deductions, and tax optimization

7

Support and representation during tax authority queries and audits

1

Preparation and filing of corporate tax returns

2

VAT, PAYE, MRI, WHT, and other statutory filings

3

Monitoring of tax deadlines and regulatory changes

4

eTIMS Compliance & Invoice Management

5

Reconciliation between accounting records and tax filings

6

Ensuring full compliance with applicable tax laws

1

Comprehensive review of tax compliance status

2

Identification of historical risks and exposures

3

Review of prior filings and tax positions

4

Recommendations for remediation and improvement

5

Alignment of tax processes with current regulations

1

Independent review of tax processes and controls

2

Assessment of tax risks and governance frameworks

3

Validation of tax computations and filings

4

Pre-audit reviews and audit readiness support

5

Ongoing monitoring to ensure sustained compliance

1

Employment & Contract Administration

2

Labor Law Compliance, Risk Management & Off boarding Support

3

Employee Benefits & Leave Management

4

Payroll Processing & Salary Administration

5

Tax & Statutory Compliance (PAYE, NSSF, SHIF, Housing Levy)

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