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Sarah Wairimu Cohen had everything. Let me paint you a picture of a woman who had already won.
She lived in one of the most prestigious suburbs in Nairobi. Not a bedsitter. Not a rental in Umoja. A mansion. The kind of address that opens doors before you even knock.
She drove a state of the art SUV. Not a Toyota Vitz or Demio. Not a borrowed car but hers.
She had millions in her account. Liquid and accessible. Not tied up in some court case. Real money.
She had massive investments in Nyeri County; her own hometown. Land. Property. Assets that would have kept her comfortable until her dying day. And all of this was attached to an old mzungu man who wouldn't have lived forever. Time was on her side. Nature was her silent partner. All she had to do was wait.
Read that again. All she had to do was wait.
An old mzungu clueless husband, wealthy beyond imagination, probably grateful to have a beautiful younger wife warming his final years. A man who would have left her billions. Billions of dollars. Even if they divorced, she would have walked away with more than most Kenyans see in ten lifetimes. She could have remarried. Found a younger man. Lived the soft life without a single crime on her record.
But she couldn't wait. Greed has no patience. And contentment? Contentment is a foreign language to a woman who believes she deserves everything now. Things that she has not worked for except opening her legs.
What makes this story so infuriating is the sheer stupidity of it. This wasn't a woman trapped in poverty, stealing to feed her children. This wasn't a woman with no options, pushed to the edge by circumstances.
This was a woman who had already escaped. Already arrived. Already living a life that 99% of Kenyan women will never touch. And she threw it away. Not for love. Not for survival. For more.
More money. More property. More control. More speed. She wanted to skip the waiting and collect the inheritance while the man was still breathing. And now? Now she's aging in Lang'ata. The SUV is a memory. The mansion is someone else's address. The millions are frozen, inaccessible, or already consumed by lawyers.
The Nyeri investments? Probably being fought over by relatives while she sits in a cell. The old man is dead. The billions she could have inherited legally are gone. And the only thing she has left is time—ironically, the very thing she refused to give.
Sarah Wairimu Cohen is not an anomaly. She's a cautionary tale about what happens when women are taught that they deserve everything, owe nothing, and should never have to wait for anything.
She looked at an old man who had provided everything and saw not a husband, but an obstacle. Not a human being who had given her a life of luxury, but a delay in her timeline.
The woman who could have been a widow, mourned, inherited, and moved on with her life in dignity is now an inmate. The woman who could have been a philanthropist in Nyeri, respected and admired, is now a defendant. The woman who could have been a millionaire is now a cautionary tale whispered in women's chamas and men's warning conversations.
Some women reading this will say "She was framed." "She's a victim." "The system failed her." The same women who cheered when she was arrested will now perform selective amnesia. Because accountability is a mirror, and mirrors are uncomfortable.
But the truth is brutal: she had everything. And she decided it wasn't enough. She wanted the inheritance without the grief. The reward without the wait. The crown without the cross. And greed, when combined with impatience, doesn't produce success. It produces sentences.
Not just legal sentences—life sentences of regret, of what-ifs, of staring at a cell wall and replaying the moment she could have chosen different.
A word to someone handling a KRA audit this week.
- Never lie to KRA. But do not overshare either.
Why?
- If you lie to the auditor, you lose credibility.
Everything you say going forward becomes suspect.
- If you overshare, you expose yourself to more scrutiny.
Example:
A KRA auditor notices 900K sent to Kabura in December.
While casually reviewing your bank statement, he asks:
- What was this for?
You say: It was for team building in Mombasa.
He asks: Who is Kabura?
Now two people answer differently.
- One says: She is the company finance manager.
- Another says: She is the finance manager. Ndiye bibi ya tajiri.
The auditor's curiosity is provoked by the 2nd reply.
- Is this a genuine expense?
- Or a way to move money out of the company thro the wife tax free?
More queries are triggered.
The first answer was enough.
The second answer opened a new audit angle.
Lesson.
- Lying destroys your credibility
- Oversharing multiplies your problems
Proverbs 21:23:
Those who guard their mouths and their tongues keep themselves from calamity.
No one should die of cancer, let alone lose their sight. That's why I'm going to share a recipe to remove all the cancer cells from your body and prevent vision loss.
When an eTIMS Invoice Is Issued but the Client Does Not Pay: What Does the Law Say?
Yesterday, @JamesKWaNjeri asked an important question:
“What happens when you issue an eTIMS invoice and the client fails to pay?”
Interestingly, this is one of the common questions I receive in my DM.
I noticed that the guidance given by most of those who commented was incorrect. In particular, some people were advising that he should issue a credit note when a client fails to pay.
This is not correct under Kenyan tax law! Both the VAT Act and the ITA does not allow this
FOR VAT COMPLIANCE
Let us examine the correct position.
-A Credit Note is not a tool for cancelling unpaid invoices
-Under the VAT Act, a credit note should only be issued where there is a genuine adjustment to a transaction, such as:
-Goods returned by the customer
-A valid reduction in the value of the supply
-Cancellation of the supply
-Correction of an invoicing error
In essence, a credit note adjusts the value of a supply, not the payment status of a debt.
-If the goods were delivered or services provided, the supply remains valid even if the client fails to pay.
Why VAT Is Still Payable Even When the Client Has Not Paid
VAT operates on the time of supply principle.
Under the VAT Act, VAT becomes due at the earliest of:
-When goods are delivered
-When services are performed
-When the invoice is issued
-When payment is received
This means that a business may become liable for VAT before receiving payment from the customer.
The Correct Remedy Provided for by the law : VAT Bad Debt Relief
-Where a customer genuinely fails to pay, the law provides relief through VAT bad debt relief under Section 31 of the VAT Act.
-This allows a taxpayer to recover VAT previously paid on a supply that later becomes irrecoverable.
However, this relief is subject to strict conditions.
A taxpayer must demonstrate that:
-VAT was accounted for and declared
-Output VAT was paid to KRA
-The debt has remained unpaid for 3 yrs from the date of supply
-Reasonable recovery efforts were made
-Evidence of attempts to recover the debt exists
The burden of proof lies with the taxpayer under the Tax Procedures Act.
Practical Steps Businesses Should Take
If you issue an invoice and the client fails to pay, consider the following:
1. Recognize the VAT liability early
Once an eTIMS invoice is issued, VAT becomes payable even if payment has not been received.
2. Act quickly on overdue invoices
Initiate reminders and follow-ups immediately.
3. Document all recovery efforts
Keep records of emails, demand letters, and communication with the client.
4. Escalate when necessary
For significant debts, consider engaging legal counsel or debt collectors.
5. Pursue bad debt relief
If the debt remains unpaid and irrecoverable, follow the process under the Value Added Tax Act to claim the relief.
FOR INCOME TAX COMPLIANCE
ITA provided for Conditions for writing off a bad debt from the books of account .This means that the bad debt can be deducted from a company's taxable income if it can be proven that the debt is commercially irrecoverable and reasonable recovery efforts were made without success. (Section 15, Income Tax Act)
Disclaimer
this post is for general education and awareness purposes only: It does not constitute a formal tax, legal, or financial advice.
I saw someone’s dad battling PROSTATE enlargement hence I have to share this
🍀This is the most effective and fastest remedy for prostate enlargement
🍀Amaranthus spinosus (nantwi bin in twi, pig weed, dagunro in yoruba) is the best remedy. Harvest the leaves, wash, dry, mill into powder. Infuse 2 teaspoonful in 150ml hot water. Take 2x dly. You can boil as decoction.
.#Thread: Guava Leaves Are Pure Magic Here’s How to Prepare Them Properly
1
Guava leaves are a powerful natural remedy. They help boost immunity, improve digestion, control blood sugar, and support oral health. But preparation matters if you want real benefits.
.@NASA+ is live now as three new crewmates from NASA and Roscosmos prepare to launch aboard the Soyuz MS-27 spacecraft at 1:47am ET on Tuesday to the space station. https://t.co/cwgE9mgZJm
In 1984, Dyson was rejected by every UK manufacturer.
So he escaped to Japan for 18 months...
Today, Dyson is worth $25 BILLION and Samsung, Hoover & Electrolux envy their success.
Here are the 3 principles he discovered in Japan:
HIGH-DOSE VITAMIN C is the REAL solution, NOT drugs with 30 side effects.
There’s a good reason why Big Pharma hates it:
There's no profit in healthy people.
Vitamin C is cheap, safe, and effective against cancer, infections, and chronic diseases.
Here's the truth: 🧵