About Dr Njoroge Obadiah Kimani
Dr. Njoroge Obadiah Kimani is a holder of PHD in Finance from Washington International University. Honorary PHD in Public Administration from the Commonwealth University. He also holds Master of Business Administration (MBA) from Moi University. He attended University of Salford for his Masters of Law (L.L.M). He attained Bachelor of Laws (L.L.B Hons.) from the University of Nairobi and a Post Graduate Diploma in Law from Kenya School of Law. He is an advocate of the High Court of Kenya, Tax Agent from Kenya Revenue Authority (KRA), a Certified Public Accountant (CPA (K)) from Strathmore University, Certified Public Secretary (CPS (K)), a Chartered Arbitrator (CIArb) and a Certified Professional Mediator. He is a Professional member of Law Society of Kenya (LSK), Chartered Institute of Arbitrators and Institute of Certified Public Accountants of Kenya (ICPAK).
He trained for two years at the Income Tax Training School and thereafter worked at the Income Tax Department for another two years before transitioning to the private sector. He was also a part time lecturer at the prestigious Kenya School of Law where he taught advocates in Advocates Training Programme for two years. He is the Founder and Managing Partner of an audit firm (Kimani & Associates) and a Law Firm (Njoroge O. Kimani & Co Advocates. He has over 34 years of experience in Accounting and related disciplines and over 10 years experience in practice of Law.
Foreword
I am honoured to have this opportunity to write the foreword to this latest addition to literature on taxation in Kenya. This is a topic that I have been closely associated with in both my professional and public life. I wish to greatly commend Dr Njoroge O. Kimani, and indeed all those who have walked with him on this journey, for the relentless effort he has put into this project. It marks in many ways a realization of his dream, and culmination of his dedication to contribute to the development of taxation practice in Kenya.
I have known Dr Kimani since the Eighties when we worked together in professional practice, and we have maintained our relationship and friendship to date. I greatly appreciate his passion for taxation from his earlier days as a tax administrator, accounting and legal practitioner and lately from a scholarly prism.
Taxation is the main source of financing of government expenditure, incurred to provide essential public goods and services to the citizenly. It is a compulsory contribution, and has since time immemorial, been resisted by tax payers, partly on account of lack of taxpayer knowledge and partly on the use of undue pressure by the tax authorities off course, necessitating continuous reforms.
It is inexplicably intertwined with our personal as well as business lives, yet as a topic, it is not only greatly misunderstood by most tax payers, but also suffers a paucity of user-friendly reference sources to assist those clamouring for knowledge. The dynamic nature of the taxation environment and need to respond to emerging economic challenges, results in ever changing taxation laws, rules and regulations. These are often scattered over different statutes and guidelines, which further adjoins to the complexity of the subject, even to the ordinary trained practitioner.
This book, AText Book On Tax Law in Kenya, provides a much-needed relief to tax practitioners, tax administrators, tax payers, researchers as well as students, by providing a one-stop reference point on the latest developments in taxation law and practice in Kenya. It provides a historical perspective of taxation in Kenya, highlighting changes arising from reforms including the rationale for those reforms. Following bests practice by previous books on taxation in Kenya and elsewhere, this book includes latest case law on taxation, thereby providing the reader with the full appreciation of not only the tax policy and the written law, but also the judicial interpretation where there have been gray areas.
The book covers the whole gamut of taxation matters from basic information on individual taxes, to the complex tax disputes and their resolutions at the tribunals and the courts. This also includes the fines and penalties. It also includes literature on international taxation issues relating to global trade and related Base Erosion Profit Shifting through transfer pricing and other practices.The book should appeal to all and sundry who have an interest in taxation in Kenya, whether as taxpayers wanting to know their exposure and rights, as well as accountancy and legal practitioners in need of appreciating the latest developments in the field.
Hon Amos M. Kimunya
DBA, FCPA(K), FCS (K), EGH, MP
