Precursor Executive Classroom

Lecture 22 · Yarde Park bought maize from farmers without receipts

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A maize trader supplying a flour miller could not produce invoices for much of what it bought from smallholders. KRA disallowed 40% of its purchases and added VAT, for a KSh 593.5m bill. The Tribunal upheld it because the ledgers KRA asked for never arrived.

By The Precursor Editorial Team · Tax and financial judgement · 3 min read · 19 October 2026

Lecture 22 · Yarde Park bought maize from farmers without receipts

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Precursor Executive Classroom

Lecture 20 · Harley Berry filed nil while its customers reported sales.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: A company filed nil VAT returns while its customers' withholding VAT certificates showed it was trading, and claimed input tax from suppliers who had declared far less. Asked for invoices, it asked instead for a flat 40% allowance. The Tribunal upheld KSh 317.9m.

Tax and financial judgement · 4 min read · Paid

Precursor Executive Classroom

Lecture 19 · Kaka Gas asked KRA for the documents KRA had taken.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: An LPG refiller said KRA officers took its original invoices during a verification and never returned them, then rejected its objection for lack of invoices. KRA denied taking anything. The Tribunal sent the case back to KRA to check its own files.

Tax and financial judgement · 4 min read · Paid

Precursor Executive Classroom

Lecture 18 · Osho Drapers’ paperwork could not settle KRA’s supplier questions.

𝑻𝒉𝒆 𝑪𝒂𝒔𝒆 𝑹𝒐𝒐𝒎: KRA said four of a textile importer's suppliers were missing traders. The company had invoices, delivery notes and receipts. But the receipts said cash and the invoices said cheque, and the company could not produce the bank records to settle which. Three courts upheld the assessment.

Tax and financial judgement · 4 min read · Paid

Bitange Ndemo: The Visionary Who Transformed Kenya's ICT Landscape

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