kamara kamuyu

Impacting lives

[Anombi @FashionPalace8]

Ruto sijui atajificha wapi jameni
#MainaAndKingangi

[Mariah 🇰🇪🇰🇪 @MariahKiny98583]

We the voiceless all feel this way...but tuko Kadi we will vote wisely

and this time it's not about the tribe we want leaders not rogue leaders

[Chris Riungu @RealChrisRiungu]

This lady has a advice for women but a harsh one

[Mwami lu @lulanzeashirafu]

is this AI?......for I have never heard of such wisdom from a lady

[Wan Stan 🔰 @Stan_Subru]

It's that time of the year when you get your chance to Win with @SamsungMobileKE as you Unpack new technology boundaries with #GalaxyUnpacked

Register & Win here: https://t.co/MVfRxR03wr

The 98" Crystal UHD TV goes to the 1000th person to register!

Save the Date! 25.02.2026

[DP 🇰🇪 @DanChepta]

This is what Nairobi has become at night

Under Governor Sakaja's leadership.

These images expose the decline of

The East and Central Africa's largest city.

[kamara kamuyu @jkamara340]

@Urunzii That is her only form of exercise

[CPA Peter Ndirangu @pitandirangu]

Tax Policy Proposal: Amendment to the VAT Act to Align Time of Supply with Payment for Government Transactions to Allow for Payment-Based VAT

I have been reflecting on the practical challenges faced by contractors and suppliers working with government entities in Kenya.

Under the current VAT framework, tax becomes due at the time of invoicing, even where no cash has been received. This requirement forces contractors to finance VAT out of pocket, exposing them to cash flow strain, penalties for non-compliance, and audit disputes with the Kenya Revenue Authority.

This situation has created unnecessary hardship for government contractors and suppliers and contradicts the fundamental principle that VAT is a consumption tax to be borne by the final consumer ; in this case, the Government.

The Problem with Delayed Payments – Illustration
-A contractor invoices Ksh 10 million plus Ksh 1.6 million (VAT). The Government delays payment for nine months.
-The contractor must still file and remit the Ksh 1.6 million VAT to KRA by the 20th of the following month without having received any payment.
Practically:
-The contractor carries the VAT burden since no payment has been received.
-This defeats the neutrality principle of VAT, which holds that VAT should not be a cost to businesses.

Proposed Solution- Legislative Amendment
To address this long-standing issue, I propose an amendment to Section 12 of the VAT Act to align the time of supply for government transactions with the actual date of payment by introducing a new subsection as follows:

(1A) Notwithstanding subsection (1), in the case of taxable supplies made to the national government, county governments, or any State organ or public entity as defined under Article 260 of the Constitution, the time of supply shall be the date on which payment for such supply is received.

Rationale for this Amendment
-VAT is intended to be a consumption tax, borne by the final consumer, not by the supplier.
-In government procurement, the Government is the consumer and should therefore bear the VAT burden upon payment.
-Aligning the tax point with payment will relieve contractors from cash flow strain, reduce non-compliance, and encourage the participation of SMEs in public tenders.

Countries that have Amended the VAT Rules for Government Transactions
1. Saudi Arabia (KSA) – An explicit change was made for government contracts. ZATCA amended the VAT time-of-supply rules (effective 1 November 2021) so that supplies to government agencies are accounted for at the earlier of:
(a) issuance of the official payment order under the Government Tenders & Procurement Law, or
(b) receipt of payment — not the invoice date.

Uganda – Amended its VAT Act effective July 2024. VAT on government contracts is now accounted for when payment is made, recognizing delayed disbursement realities.

Venezuela – For supplies to a public entity, the chargeable event occurs “when the payment order is issued.” This mirrors Saudi Arabia’s approach, where the tax point is linked to the government’s payment order ; not the invoice date.

-Adopting a payment-based VAT system for government transactions is a pragmatic and fair reform that reflects the realities of public sector payment processes.
-It will ensure that VAT obligations arise only when suppliers receive payment, promoting fiscal equity and supporting the financial sustainability of contractors and suppliers.
-This amendment will not only ease compliance challenges but also enhance the business environment by improving liquidity for suppliers, encouraging timely service delivery, and fostering greater participation of local enterprises in government procurement.

It is therefore necessary for the National Treasury and Parliament to consider this amendment as part of Kenya’s ongoing efforts to make the tax system more efficient, equitable, and responsive to economic realities as soon as possible

Peter Ndirangu, CPA (K), Tax Expert

#VAT
#Taxcompliance

[Strategic Nest Corporation @Strategic_nest]

This morning, at the official headquarters of Strategic Nest Corporation, we unveiled the full list of honorees for the Strategic Business & Leadership Awards 2025.
A bold step to celebrate human capital, honor impact, and inspire the future.
#SBLA2025
#SNC
#LeadershipLegacy

[Strategic Nest Corporation @Strategic_nest]

At today’s unveiling, we celebrated the 10 Special Recognition Awardees of SBLA 2025 changemakers whose stories remind us that Africa’s true wealth is its people. https://t.co/mSRYfHZZ3L
#SBLA2025
#SNC
#CelebrateImpact

[Strategic Nest Corporation @Strategic_nest]

Yesterday we unveiled 20 corporates redefining impact & legacy at #SBLA2025. 💼🏆 Organizations beyond profit, building Africa’s future. 🌟
👉 https://t.co/f3XRIyGTq2
#SBLA
#SNC
#CorporateExcellence #ImpactInAction

[Strategic Nest Corporation @Strategic_nest]

ERIC MURIUKI NJAGI

NCBA Group Director, Digital Business & Chief Executive Officer LOOP DFS

Congratulations you are a true change-maker driving Africa’s future.
#SBLA2025 #SNC #CelebrateImpact #CelebratingExcellence #BusinessExcellence

[Strategic Nest Corporation @Strategic_nest]

Morris Mbetsa
CEO Numeral IOT

Congratulations you are a true change-maker driving Africa’s future.
#SBLA2025 #SNC #CelebrateImpact #CelebratingExcellence #BusinessExcellence

[Strategic Nest Corporation @Strategic_nest]

Mwende Musunga
ceo lancet

Congratulations you are a true change-maker driving Africa’s future.
#SBLA2025 #SNC #CelebrateImpact #CelebratingExcellence #BusinessExcellence

[Strategic Nest Corporation @Strategic_nest]

Mr. Julius Chomba
Founder Joy Millers Limited

Congratulations you are a true change-maker driving Africa’s future.
#SBLA2025 #SNC #CelebrateImpact #CelebratingExcellence #BusinessExcellence

[Strategic Nest Corporation @Strategic_nest]

Moses Muriithi
CEO FANAKA REAL ESTATE

Congratulations you are a true change-maker driving Africa’s future.
#SBLA2025 #SNC #CelebrateImpact #CelebratingExcellence #BusinessExcellence

[Strategic Nest Corporation @Strategic_nest]

Esther muchemi
CEO samchi group

Congratulations you are a true change-maker driving Africa’s future.
#SBLA2025 #SNC #CelebrateImpact #CelebratingExcellence #BusinessExcellence

[Strategic Nest Corporation @Strategic_nest]

Martin khafafa
Group CEO radio Africa group

Congratulations you are a true change-maker driving Africa’s future.
#SBLA2025 #SNC #CelebrateImpact #CelebratingExcellence #BusinessExcellence

[Strategic Nest Corporation @Strategic_nest]

Joseph Rehmann
Founder & Group CEO Victory Farms

Congratulations you are a true change-maker driving Africa’s future.
#SBLA2025 #SNC #CelebrateImpact #CelebratingExcellence #BusinessExcellence

[Strategic Nest Corporation @Strategic_nest]

Karanvir Singh
Yego mobility

Congratulations you are a true change-maker driving Africa’s future.
#SBLA2025 #SNC #CelebrateImpact #CelebratingExcellence #BusinessExcellence