Daisy Ogembo

Friend of God | Academic in Law | British Academy Postdoctoral Fellow Oxford Law | Tax Researcher | Harvey Fellow | Mom of two boys, one not in my arms.

[Faith Odhiambo @FaithOdhiambo8]

The consortium of consultants undertaking the review of statute and policy related to Advocates submitted their first report to the @LawSocietyofKe. We invite all members to review the report and submit their views by or before 25th August 2025.

The report can be accessed on the link below:
https://t.co/G5Qs0AfCyT

[International Centre for Tax and Development @ICTDTax]

Moderated by Anders Agerskov (@WorldBank), the panel - Tina Kaidu (@URAUganda), Sintayehu Miteku (@Cowater_Intl) & Kwame Fianko (@GhanaRevenue) - tackled how digital ID systems can be used to build up core functions of tax admins (eg registration & identification).

#DigitalTax

[International Centre for Tax and Development @ICTDTax]

How can consent-based data sharing agreements across public and private institutions be successful? Our third panel today tackles this question, with ICTD Research Director @martinhearson setting the scene.

📺 Watch the livestream here: https://t.co/iY6W589xif

#DigitalTax

[International Centre for Tax and Development @ICTDTax]

ICTD Executive Director @giulia_mascagni said: "This conference is an opportunity to learn from one another and lay the foundation for the next decade of progress in digitizing tax administration and government services.”

See @taarifarwanda's full story👇

#TaxTwitter

[International Centre for Tax and Development @ICTDTax]

Our Research Director @martinhearson delivers his closing remarks: “We’re here because we believe in 3 things that can make the world a better place: tax, research, & digital tech. But none of these are ends of themselves … People are at the heart of what we do.”

#DigitalTax

[International Centre for Tax and Development @ICTDTax]

Panelists @Damacrinedee (@KESRA_KRA), @DrInnocent80746 (@rrainfo), and Nana Achiaa Mensah (Shauri Consulting Ltd) discuss the governance frameworks needed to ensure administrative data is collected, used, and shared transparently and efficiently.

#TaxTwitter #DigitalTax

[The New Times (Rwanda) @NewTimesRwanda]

HAPPENING: @ICTDTax and @rrainfo are hosting a two-day conference in #Kigali on “Digital Tax Administration: Lessons Learned and Directions for Reform.”

[International Centre for Tax and Development @ICTDTax]

Chennai Mukumba (@TaxJusticeAfric), Oswell Kahonde (@BetterThan_Cash) & Edward Groening (#Eswatini Revenue Authority) discussed best strategies governments can follow to spur taxpayers' universal adoption of digital services.

#TaxTwitter #DigitalTax #TaxReform @rrainfo

[International Centre for Tax and Development @ICTDTax]

Our second panel, moderated by Peter Henricksen Ringstad (@noradno), focuses on the current issues and practices around governance, ownership & privacy of administrative tax data. @DaisyOgembo (@unibirmingham) presents the background context.

#TaxTwitter #DigitalTax #TaxReform

[Daisy Ogembo @DaisyOgembo]

@JudithFreedman So timely. Presenting on this at a conference in Kigali on Digitisation of Tax Administration next week.

[Judith Freedman @JudithFreedman]

I am loving the way everyone thinks drafting tax law to make it better targeted is easy. Sit down and try writing the definitions and then work out how you would get round them. 🤔Tax is a blunt tool for policy. There are often better ones.

[Helen Miller @HelenMiller_IFS]

📢Some important background info for those reading the Chancellor’s budget tomorrow –

If she increases employer NICs, it will raise a lot less revenue than appears on the scorecard – i.e. the overall tax rise will be much smaller than first appears

This is because …

[Martha Gayoye @GayoyeIyadi]

Dear friends, I've just published an article highlighting the amazing and important work of judges in upholding constitutionalism, rule of law and human rights in Kenya. https://t.co/vh94TGQ6tZ

[Kenyans.co.ke @Kenyans]

IG Japheth Koome resigns

[The Kenyan Gyne (#HealthServiceCommission) @simonkigondu]

Locum doctors are independent contractors not employees

For a long time doctors doing locum have been having a good relationship with the hospitals they work in in terms of taxation. From time immemorial locum doctors have had a 5% withholding tax deducted from their pay and sent to @KRA for the normal visibility of payment received. During filing the doctors would then account for the remaining 25%, paying what is Ceasar’s after accounting for expenditure.

Over the last one or two years or so the tax man has become too much and hospitals started purporting to deduct 30% as PAYE. When questioned the hospitals claimed that that order came from Kenya Revenue Authority

This discussion came to a head during a heated session at @thenairobihosp when doctors invited KRA to discuss eTIMS and this locum issue. KRA tried to explain how locum was employment and they were quickly asked to take a seat for they did not seem to understand medical practice.

I want to thank the Tax Appeals Tribunal for this judgement which is what has always been.

‘Locum doctors should be considered as independent contractors / consultants as long as their nature of engagement meets the threshold of MICE’

Again I appeal to KRA to engage practitioners more as opposed to the adversarial approach they take.

The eTIMS issue, where @KenyaMedics_KMA sued @KRA on similar issues is coming up for judgement on July 6th and I hope that the two issues of tax point and data protection can be sorted out once and for all.

For now we ask hospitals to continue treating locum doctors as such on matters tax.

[Daisy Ogembo @DaisyOgembo]

Looking forward to this- timely!!!

[Brenda Ogembo @akothogembo]

I am looking forward to this conversation, particularly when considered against the backdrop of what transpired with the Finance Bill for 24/25FY. Sign up, and let’s chat about institutionalising meaningful public engagement in Parliaments…& the consequences of failing to do so!

[IPUparliament @IPUparliament]

Prof Cristina Leston-Bandeira, @UniversityLeeds/ Chair @IpenNetwork, will host @NAssemblyKE @akothogembo for #IPU's Public Engagement Hub Seminar, focusing on #Kenya🇰🇪's bicameral parliament and how to institutionalise public engagement practices.
➡️https://t.co/oEWioELIxy

[Daisy Ogembo @DaisyOgembo]

We need to have a national conversation about our political culture because it is evident that our wonderful Constitution has failed to repair our beloved country and override the negative political culture we sought to destroy.

[Daisy Ogembo @DaisyOgembo]

My heart bleeds for my beloved country. Years of corruption, poor service delivery by government, & lack of transparency and accountability have utterly destroyed tax morale. It has been a long time coming, the Finance Bill is simply the straw that broke the camel’s back. A 🧵

[Daisy Ogembo @DaisyOgembo]

Weak institutions leave a vacuum and nature abhors a vacuum. It shall be filled by something much worse. The National Assembly has failed Kenyans but sadly only stronger institutions will bring genuine lasting change. Is it too late?