Kos Ngune retweeted
Ever since Burkina Faso, Mali and Niger took control of their resources, France has been in serious economic sh!t.
Kos Ngune retweeted
Jeff Koinange cracked up mourners at the funeral of Henry Waireri Karume with his fluent Kikuyu in a hilarious moment. Jeff revealed that Lucy Wanjiru one of the Karumes allegedly rejected him despite pursuing her for years simply because Jeff didn't own a BMW. Aki Jeff wewe siku izi nikama kuna kitu anatumia.
Kos Ngune retweeted
“You are the most ungrateful, deceitful character that I have ever met,” President Ruto blasts his predecessor, Uhuru Kenyatta, over the ‘2022 mistake’ remarks in Kirinyaga
Kos Ngune retweeted
"We, unfortunately, have a lot of PhD holders with empty heads," - outgoing Public Service Commission Chairman Anthony Muchiri.
Kos Ngune retweeted
Many people have not understood what KRA means when it says,
KRA is introducing stock management system in eTIMS.
This is what KRA means.
Let us say you run a hardware store, or an electronic shop, or a car spare parts shop, or a petrol station.
You buy 100 bags of cement from Simba Cement. Simba gives you an eTIMS receipt.
Through that sale, Simba has told KRA, we have sold 100 bags of cement to xyz ltd.
KRA on the other end says sawa boss. Then it automatically replenishes your cement quantity in your eTIMS account.
You now have 100 bags in your eTIMS available to sell.
Every time you make an eTIMS sale, the quantity is deducted from those 100 bags.
You sell 20 bags. You have 80 left.
You sell another 50. You have 30 left.
Now, this is where things get interesting.
- eTIMS will not allow you to generate eTIMS receipts when your cement quantity hit zero. It will not permit you to sell air.
The same thing applies to a petrol station.
Your supplier sells you 1,000 litres of petrol. That supplier's eTIMS sale tells KRA you received 1,000 litres. KRA instantly replenishes your eTIMS stock by 1,000 litres.
You sell 700 litres. eTIMS deducts the 700 litres. You should now have 300 litres remaining.
KRA can see the whole movement from the top of Times Tower.
And when the 1,000 litres are finished, you cannot continue selling & issuing eTIMS invoices.
When your supplier makes the next sale to you, your eTIMS stock is replenished and you can start selling again.
So if the business owner declared in his tax return that he had zero litres of petrol left. KRA will call him behind the tent. Wamwambie. Ndugu, ona. You bought 1,000 ltrs. You sold 700. Saa hii unasema iko zero. Where are the other 300 ltrs?
KRA says it is introducing this system to make your business fully visible to KRA. So as to reduce tax evasion.
Kos Ngune retweeted
TAX CASE DIGEST
Commissioner of Domestic Taxes v Qhala Limited [2026] KEHC 7036 (KLR),
Qhala Limited engaged 43 individuals as consultants on a project-by-project basis.
Following an audit, KRA raised a PAYE assessment of approximately Ksh. 25.28 million, arguing that the individuals were employees rather than independent contractors.
Qhala disagreed, maintaining that they were genuine independent contractors whose payments had properly been subjected to 5% withholding tax.
The dispute eventually reached the Tax Appeals Tribunal.
The Tribunal did not rely simply on the wording of the contracts.
It examined the substance of the relationship, applying established tests including the control test, integration test, economic reality test and mutuality of obligation.
The Tribunal considered issues such as who controlled the work, whether the individuals were integrated into Qhala's business, whether they were economically independent and whether there was an ongoing obligation to provide and accept work.
The Tribunal ruled in favour of Qhala, finding that the individuals were independent contractors rather than employees and consequently set aside KRA's approximately Ksh. 25 million PAYE assessment.
The decision reinforces an important principle for businesses: employment status is determined by the totality of the relationship, not simply by the title used in a contract.
Genuine consultants can therefore legitimately fall under the withholding-tax regime, but the contractual terms must reflect the actual commercial relationship.
ENGAGE THEM AS EMPLOYEES OR CONSULTANTS?
Does changing the title change the tax treatment or the way Tax laws look at the Substance
There is a tax “hack” I keep hearing from employers:
Instead of putting them on payroll, engage them as consultants or converts the employee into a consultant or contractors
All this hoping to move from PAYE and payroll obligations to the seemingly easier 5% withholding tax regime
Sounds "clever''
Until the Taxman asks a very simple question:
''Was this person genuinely a consultant—or did you simply rename an employee a consultant to reduce your tax and statutory obligations?''
The Taxman and the courts look beyond the label on the contract to the substance of the relationship.
If the person works under the employer’s control, is integrated into the organisation, works regular hours, is paid periodically, uses the employer’s resources and does not genuinely bear independent commercial risk, simply calling them a “consultant” may not change the underlying employment relationship.
Kenyan courts and the Tax Appeals Tribunal have considered factors such as:
• Who controls the work?
• Who determines working hours?
• Is the person integrated into the organisation?
• Does the person work exclusively or mainly for one employer?
• Who provides the tools and equipment?
• Can the person delegate the work?
• How is the person paid?
• Who bears the commercial risk?
• Is the engagement continuous and recurring?
• What happens when the relationship is terminated?
To determine the substance of the relationship .
The lesson is simple: consultancy is not the problem; artificial reclassification is.
Employers therefore need to be careful.
Section 23 of the Income Tax Act gives the Commissioner power to counteract arrangements designed to avoid or reduce tax, while Section 85 of the Tax Procedures Act provides for a tax-avoidance penalty of twice the tax avoided.
Tax planning is legitimate, but changing “Employee” to “Consultant” purely to escape PAYE is an expensive tax strategy.
In tax, substance matters more than the heading on the contract.
Kos Ngune retweeted
ENGAGE THEM AS EMPLOYEES OR CONSULTANTS?
Does changing the title change the tax treatment or the way Tax laws look at the Substance
There is a tax “hack” I keep hearing from employers:
Instead of putting them on payroll, engage them as consultants or converts the employee into a consultant or contractors
All this hoping to move from PAYE and payroll obligations to the seemingly easier 5% withholding tax regime
Sounds "clever''
Until the Taxman asks a very simple question:
''Was this person genuinely a consultant—or did you simply rename an employee a consultant to reduce your tax and statutory obligations?''
The Taxman and the courts look beyond the label on the contract to the substance of the relationship.
If the person works under the employer’s control, is integrated into the organisation, works regular hours, is paid periodically, uses the employer’s resources and does not genuinely bear independent commercial risk, simply calling them a “consultant” may not change the underlying employment relationship.
Kenyan courts and the Tax Appeals Tribunal have considered factors such as:
• Who controls the work?
• Who determines working hours?
• Is the person integrated into the organisation?
• Does the person work exclusively or mainly for one employer?
• Who provides the tools and equipment?
• Can the person delegate the work?
• How is the person paid?
• Who bears the commercial risk?
• Is the engagement continuous and recurring?
• What happens when the relationship is terminated?
To determine the substance of the relationship .
The lesson is simple: consultancy is not the problem; artificial reclassification is.
Employers therefore need to be careful.
Section 23 of the Income Tax Act gives the Commissioner power to counteract arrangements designed to avoid or reduce tax, while Section 85 of the Tax Procedures Act provides for a tax-avoidance penalty of twice the tax avoided.
Tax planning is legitimate, but changing “Employee” to “Consultant” purely to escape PAYE is an expensive tax strategy.
In tax, substance matters more than the heading on the contract.
Kos Ngune retweeted
The types of middle managers you'll meet in your career:
- The Forwarder: adds nothing, forwards everything, signs every email "Thoughts?"
- The Former Top Performer: was great at the job, now micromanages yours because he misses it
- The Calendar Hostage: 9 meetings a day, still asks why the project is behind
- The Vibes Guy: no feedback, no goals, just "you're doing great, keep it up" right before your 2% raise
- The Skip-Level Climber: does nothing for the team, everything for his boss's boss
- The "Quick Sync" Guy: messages at 4:55pm on a Friday
- The Shield: actually protects the team from nonsense. You'll meet one. Maybe.
- The one who just got promoted from your team: was your work friend on Monday, put you on a PIP by Thursday
Kos Ngune retweeted
Kenya Police Service is highlighting the demanding conditions at the Magadi Field Training Campus, where officers undergo training designed to test their physical and mental resilience.
Chief Inspector Joseph Muhuro, the Officer Commanding the campus, explains why Magadi’s harsh environment has become a tough training ground for police officers and why those who pass through the facility leave with stories of their own.
Kos Ngune retweeted
Unsolicited advice for lawyers building a practice in fintech & crypto compliance
✅ Sleep on FATF’s website
✅ Read API docs & polices of global/established companies
✅ Read whitepapers & reports from RegTechs (Chainalysis, TRM Labs, Sumsub, Dojah, AiPrise, Drata, etc)
Uwc🙏🏾
Kos Ngune retweeted
The ironic thing is that in an "in-office" environment, workers are going to the bathroom, getting coffee, eating breakfast or lunch at their desk, having a chat session with their neighbor, etc. all day long. It's not like some level of goofing off isn't a pastime for the ages.
Kos Ngune retweeted
#WATCH: Israeli passengers rush the cockpit to rescue their Flydubai flight after the copilot attempted to hijack it.
Kos Ngune retweeted
📹 Leaving church last week, the late Wicknell Chivayo’s helicopter was surrounded by members of his Johanne Masowe sect. A speaker is heard telling the pilot “don’t try it,” adding: “You’re carrying the nation’s prosperity.” Controversial businessman Chivayo and wife Lucy died on Wednesday after the helicopter went down at Kudenga Farm near Marondera
