PRICE JOHN

A single leaf working alone provides no shade.

[PRICE JOHN @Pricyjohn]

Run your race. Walk your journey. It is ok to walk with others but remember it is your journey. Different challenges, different paths, different experiences. Don't copy someone's journey else you will be disappointed.

[Kaja Kallas @kajakallas]

Historic recommendations by @EU_Commission.

We should start EU negotiations with #Ukraine and #Moldova.

Expect EU leaders to formalise the decision at December #EUCO.

[Sholla Ard 🇰🇪 @sholard_mancity]

BREAKING: Over 300 containers were allegedly sneaked out of Mombasa Port before more than KSh500 million in taxes and duties were paid.

Half a billion shillings.

Gone.

DCI says suspects used fake and recycled customs documents. Some KRA and KPA insiders are reportedly under investigation.

But every Kenyan who has ever cleared cargo already knows the truth:

You cannot bypass port taxes on that scale without people inside the system protecting you.

And while ordinary citizens are chased over small tax arrears,

Connected cartels allegedly move containers tax-free through the country’s biggest port.

That is why life keeps getting more expensive.

More taxes on fuel.
More taxes on food.
More pressure on small businesses.

Citizens are squeezed harder to cover the money lost through corruption.
And we all know the script:
“The system says KSh600,000.
Bring KSh200,000 cash, and I’ll clear it.”

That culture is how officials earning modest salaries suddenly own apartments, mansions, and luxury cars within a few years.

Kenya is not poor.

Kenya is bleeding from organised corruption.

[PRICE JOHN @Pricyjohn]

@KenyaPower_Care check your DM kindly

[PRICE JOHN @Pricyjohn]

@KeEquityBank check your dm

[PRICE JOHN @Pricyjohn]

@KeEquityBank check your DM

[PRICE JOHN @Pricyjohn]

@AIRTEL_KE Check ur DM

[PRICE JOHN @Pricyjohn]

@citizentvkenya Millions of business have been put under special table at @KRA_DomesticTax and people now are left with uncessary penalties of upto 100,000..so unfortunate

[PRICE JOHN @Pricyjohn]

@Sober_In_Dublin Happy birthday from Kenya

[PRICE JOHN @Pricyjohn]

@RuthAmbogo Wakili

[PRICE JOHN @Pricyjohn]

@RuthAmbogo Naomba number @RuthAmbogo

[PRICE JOHN @Pricyjohn]

@RuthAmbogo Sikuhizi umekua gaidi sana ata simu yangu hujashika

[Francesca Albanese, UN Special Rapporteur oPt @FranceskAlbs]

Finally, my book "Quando il Mondo Dorme" (Rizzoli, 2025)- which became a bestseller in Italy
& has been translated in over 15 languages already - will be available in English soon.
My voice on Palestine will continue to travel far and wide.

[PRICE JOHN @Pricyjohn]

@theprincetagoe @gentraxtech Looking forward to it and I hope I won't be left out

[Naipamei Kaikai @Kaikainaipaa]

Let us all join hands i'm Protecting the famous wildlife immigration pathways in Maasai Mara which is being interfered with a hotel built on the way by @RitzCarlton @Marriott. Maasai Mara is an icon of Kenya we must Stop neocolonism by the international hotels.

[PRICE JOHN @Pricyjohn]

@KCBInKenya check your DM

[PRICE JOHN @Pricyjohn]

@MakinHisWay Join

[PRICE JOHN @Pricyjohn]

@itspriionly PRICY JOHN TENGURI

[CPA Peter Ndirangu @pitandirangu]

TAX CASE DIGEST

Tribunal Rules in Favor of Taxpayers on Tax Legacy Balances

Case: Diocese of Nyeri Trustees vs KRA TAT Appeal No.: E1147 of 2024

The Tax Appeals Tribunal (TAT) addressed one of the longest-standing concerns for Kenyan taxpayers ; the “legacy balances” that were migrated from KRA’s old system into the iTax platform.

In a landmark decision the Tribunal delivered a decisive ruling that will reshape how such balances are treated going forward.

Facts of the Case
-On 25 June 2024, the Kenya Revenue Authority issued a demand for Ksh. 8.6 million in alleged VAT arrears covering August 2011 – December 2014, based on balances migrated from its legacy system to iTax.
-The Diocese objected on 16 July 2024, arguing that the demand was time-barred and procedurally flawed.
-KRA’s Objection Decision (dated 13 September 2024) upheld the demand, prompting the Diocese to appeal to the TAT on 11 October 2024.

⚖️ Issues for Determination
1. Whether KRA had jurisdiction to demand the migrated “legacy” balance as a valid tax assessment under the VAT Act and the Tax Procedures Act (TPA).
2. Whether the demand was statute-barred, considering the five-year limitation period under Section 46(4) of the VAT Act and Section 31(4)(b) of the TPA.
3. Whether KRA complied with the procedural requirements for issuing a notice of amendment (VAT Act Section 50) and providing the taxpayer a fair opportunity to object.
4. Whether the demand violated the principles of fair administrative action under Article 47 of the Constitution and the Fair Administrative Action Act (FAAA), 2015.

Tribunal’s Findings (Holding)
-The Tribunal set aside KRA’s demand and Objection Decision, ruling in favor of the Diocese.
-The demand was time-barred, as the five-year limitation period had already lapsed before enforcement.
-KRA failed to issue a valid notice of amendment, undermining the taxpayer’s right to object.
-The Tribunal emphasized that migrated “legacy” ledger balances cannot automatically become new assessments unless statutory procedures are properly followed.

Key Implications
-Legacy balances carried forward from old systems cannot be enforced as fresh assessments without due process.
-The five-year limitation rule under both the VAT Act and the TPA limits KRA’s power to reopen or amend historical tax periods.
-The decision reaffirms that fair administrative action including notice, opportunity to object, and procedural clarity is not a privilege but a constitutional guarantee.

This ruling reinforces 2 vital principles,

-Tax administration must be fair, transparent, and time-bound.
-Every taxpayer ; large or small has the right to challenge outdated or procedurally defective tax demands.

NB: TAT is not a court of final jurisdiction on Tax matters -
#TaxCompliance #TaxJustice #SMEs #TaxLaw #FairAdministrativeAction

[PRICE JOHN @Pricyjohn]

@KCBInKenya How long will it take my issito be resolved??

[PRICE JOHN @Pricyjohn]

@MrKimmKE Bado muna con watu na hizi?
Mulitoka kwa https://t.co/GXormUD9Qe