Andrew Oduor
Partner | Nairobi
Contact
T: +254 20 503 1600
E: andrew.oduor@bowmanslaw.com
Overview
Andrew is a Partner in the Corporate Commercial department, specializing in the provision of Tax Litigation, Tax Compliance and Tax Advisory Services. He has been a tax practitioner for sixteen (16) years, during which time he has advised clients in the fields of Commercial Law, Mergers and Acquisitions, Corporate Law, International Tax, Corporation Tax, Withholding Tax, VAT, customs and payroll taxes. He has provided these services to clients in the Banking, Insurance, Not for Profit, Education, Information Communication and Technology, Consumer, Oil and Gas, Motor, Manufacturing, and Agricultural industries among others. He has also facilitated numerous training sessions to boards and staff of both local and global companies on the taxation areas mentioned above, and regularly represents clients in Court or at the Tax Appeals Tribunal against tax assessments raised by the Kenya Revenue Authority.
Experience
- Represented a client in the renewable Energy sector in its challenge of the change in tariff classification by the Kenya Revenue Authority (“KRA”) of some of its products, and succeeded in our appeal to the KRA in maintaining the tariff as had been applied by our client.
- Represented a client in the renewable energy sector in securing the release of its products from the port by the Kenya Revenue Authority, following negotiations between ourselves and the KRA on the correct tariff classification of the products.
- Negotiated settlements between clients across various sectors and the KRA on matters before the High Court.
- Represented clients at hearings before the Tax Appeals Tribunal, challenging tax assessments raised by the KRA.
- Represented clients at the High Court of Kenya on appeals arising from decisions of the Tax Appeals Tribunal.
- Assisted clients in lodging Applications of Stay at the High Court against Agency Notices/bank account freezing notices raised by the KRA, and obtaining Court Orders granting such Stays and lifting the Agency Notices.
- Lodged Judicial Review Applications in Court challenging the unlawful and unprocedural exercise of powers by the KRA.
- Assisted clients in their pre-assessment dealings with the KRA to clear out any audit issues and avert the raising of tax assessments.
- Assisted clients in applying for amendments of their records on I-tax and engaging the KRA with a view to effecting the amendments.
- Assisted clients in lodging applications for Private Rulings at the KRA, in order to obtain KRA’s interpretation of contemplated transactions, as well as concluded transactions.
- Assisted clients in responding to any KRA queries raised on their tax affairs, as well as responding to demand letters raised by the KRA.
- Assisted clients in lodging applications for review of KRA decisions under the East African Community Customs Management Act, 2004.
- Assisted clients in preparing and lodging Objection Decisions challenging KRA Tax Decisions.
- Advised six of the top banks in the country on their taxation affairs with regard to disputes with the Kenya Revenue Authority.*
- Advised a local bank on a cross-border restructuring transaction that it was undertaking with its related parties.*
- Conducted numerous tax health check exercises for clients across all sectors, and have assisted them develop internal measures to minimize or eliminate the risk of future exposures. He has also advised them on the nature and extent of any identified exposures, and helped them make voluntary disclosures to the KRA.*
- Assisted numerous local and global companies across sectors in negotiating settlements with the KRA.*
- Advised numerous companies across sectors on how to structure contracts and cross border transactions in order to achieve tax efficiencies.*
- Advised NGO’s and other not for profit organizations on the tax treatment of their affairs, from a personal tax perspective (in terms of their staff), as well as their cross border transactions, and assisted them resolve issues with the Kenya Revenue Authority.*
- Represented numerous local and global companies involved in disputes with the KRA at the Tax Appeals Tribunal, as well as its predecessors the Income Tax Local Committee, the VAT Tribunal, and the Customs and Excise Tribunal. He has also successfully represented a number of clients at the High Court on taxation matters.*
- Advised manufacturing entities and agricultural companies on the tax incentives available to them in Kenya.*
- Assisted entities set up EPZ entities or achieve EPZ status, and advised them on the tax regimes for EPZ entities.*
- Advised over 15 Oil and Gas Exploration companies in Kenya and Petroleum Service Sub-contractors on both legal and taxation matters. This has included advising on contracting and taxation of expatriates, as well as the tax treatment of their farm in/farm out transactions, and the tax regime for oil and gas companies in Kenya. He has also advised on the form, substance and legal implications of the Production Sharing Contracts that Kenya has in place with such companies.*
* includes experience gained prior to joining Bowmans
Awards
- Recognition in the Men’s category of the Business Daily‘s 2017 Top 40 under 40 listing, for his contribution to the field of tax law in Kenya.
‘Andrew Oduor provides excellent tax advisory services.’ – Chambers and Partners, 2024
AREA OF EXPERTISE
Qualifications
- Post-Graduate Diploma in law from the Kenya School of Law.
- LLB from the University of Nairobi.
- Advocate of the High Court of Kenya, a Commissioner for Oaths, and a Notary Public.
INSIGHTS
Kenya: The Finance Bill 2024
Kenya: The Affordable Housing Act, 2024
Kenya: Grant income is not chargeable to tax
Kenya: Tax Appeals Tribunal elaborates on rules for determining management and control of foreign companies
Kenya: No legal basis for the deduction and payment of the housing levy for January 2024 following the Court of Appeal’s ruling
Kenya: The Draft Income Tax (Donation and Charitable Organisation Exemption) Rules, 2023
Kenya: National Assembly adopts and approves the report of its Departmental Committee on Finance and National Planning on the Draft National Tax Policy
Kenya: The Draft Tax Procedures (Electronic Tax Invoice) Regulations, 2023
Kenya: Proposed amendments to the Special Economic Zones Act
East Africa: IP Quarterly Newsletter – Q2 2023
Kenya: Key changes proposed under the Finance Act, 2023
Kenya: Key changes proposed under the Finance Bill 2023
Kenya: Cabinet of Kenya approves the Multilateral Instrument
Kenya: High Court upholds imposition of VAT on exported services
Kenya: High Court rules that the National Treasury Cabinet Secretary cannot abandon taxes without KRA recommendation
Kenya: The Draft Kenya-China Double Tax Agreement
Kenya: Inflation Adjustment on Excise Duty Rates
Kenya: The High Court reviews its earlier judgment and rules that the VAT Regulations, 2017 are valid and have force of law
Kenya: Taxpayers can still benefit from the Voluntary Tax Disclosure Programme currently in its second year
Kenya: The Finance Act, 2022
Kenya: The High Court upholds that tithes, offerings, and donations to churches and not-for-profit organizations are not subject to tax
Kenya: Court clarifies the withholding tax liability on payers for period between June 2016 to November 2019
Kenya: Status of the Kenya Netherlands Double Tax Treaty
Kenya: The KRA Tax Amnesty: 100% Waiver Expires in 3 months
Kenya: The KRA Tax Amnesty 100% Waiver Expires in four months
Kenya: High Court temporarily suspends Minimum Tax
The year in review – Recent tax developments in Kenya
Kenya: Reversal of covid-19 tax measures & new taxes 2021
Tax Amnesty – The Voluntary Tax Disclosure Programme
Overview
Andrew is a Partner in the Corporate Commercial department, specializing in the provision of Tax Litigation, Tax Compliance and Tax Advisory Services. He has been a tax practitioner for sixteen (16) years, during which time he has advised clients in the fields of Commercial Law, Mergers and Acquisitions, Corporate Law, International Tax, Corporation Tax, Withholding Tax, VAT, customs and payroll taxes. He has provided these services to clients in the Banking, Insurance, Not for Profit, Education, Information Communication and Technology, Consumer, Oil and Gas, Motor, Manufacturing, and Agricultural industries among others. He has also facilitated numerous training sessions to boards and staff of both local and global companies on the taxation areas mentioned above, and regularly represents clients in Court or at the Tax Appeals Tribunal against tax assessments raised by the Kenya Revenue Authority.
Experience
- Represented a client in the renewable Energy sector in its challenge of the change in tariff classification by the Kenya Revenue Authority (“KRA”) of some of its products, and succeeded in our appeal to the KRA in maintaining the tariff as had been applied by our client.
- Represented a client in the renewable energy sector in securing the release of its products from the port by the Kenya Revenue Authority, following negotiations between ourselves and the KRA on the correct tariff classification of the products.
- Negotiated settlements between clients across various sectors and the KRA on matters before the High Court.
- Represented clients at hearings before the Tax Appeals Tribunal, challenging tax assessments raised by the KRA.
- Represented clients at the High Court of Kenya on appeals arising from decisions of the Tax Appeals Tribunal.
- Assisted clients in lodging Applications of Stay at the High Court against Agency Notices/bank account freezing notices raised by the KRA, and obtaining Court Orders granting such Stays and lifting the Agency Notices.
- Lodged Judicial Review Applications in Court challenging the unlawful and unprocedural exercise of powers by the KRA.
- Assisted clients in their pre-assessment dealings with the KRA to clear out any audit issues and avert the raising of tax assessments.
- Assisted clients in applying for amendments of their records on I-tax and engaging the KRA with a view to effecting the amendments.
- Assisted clients in lodging applications for Private Rulings at the KRA, in order to obtain KRA’s interpretation of contemplated transactions, as well as concluded transactions.
- Assisted clients in responding to any KRA queries raised on their tax affairs, as well as responding to demand letters raised by the KRA.
- Assisted clients in lodging applications for review of KRA decisions under the East African Community Customs Management Act, 2004.
- Assisted clients in preparing and lodging Objection Decisions challenging KRA Tax Decisions.
- Advised six of the top banks in the country on their taxation affairs with regard to disputes with the Kenya Revenue Authority.*
- Advised a local bank on a cross-border restructuring transaction that it was undertaking with its related parties.*
- Conducted numerous tax health check exercises for clients across all sectors, and have assisted them develop internal measures to minimize or eliminate the risk of future exposures. He has also advised them on the nature and extent of any identified exposures, and helped them make voluntary disclosures to the KRA.*
- Assisted numerous local and global companies across sectors in negotiating settlements with the KRA.*
- Advised numerous companies across sectors on how to structure contracts and cross border transactions in order to achieve tax efficiencies.*
- Advised NGO’s and other not for profit organizations on the tax treatment of their affairs, from a personal tax perspective (in terms of their staff), as well as their cross border transactions, and assisted them resolve issues with the Kenya Revenue Authority.*
- Represented numerous local and global companies involved in disputes with the KRA at the Tax Appeals Tribunal, as well as its predecessors the Income Tax Local Committee, the VAT Tribunal, and the Customs and Excise Tribunal. He has also successfully represented a number of clients at the High Court on taxation matters.*
- Advised manufacturing entities and agricultural companies on the tax incentives available to them in Kenya.*
- Assisted entities set up EPZ entities or achieve EPZ status, and advised them on the tax regimes for EPZ entities.*
- Advised over 15 Oil and Gas Exploration companies in Kenya and Petroleum Service Sub-contractors on both legal and taxation matters. This has included advising on contracting and taxation of expatriates, as well as the tax treatment of their farm in/farm out transactions, and the tax regime for oil and gas companies in Kenya. He has also advised on the form, substance and legal implications of the Production Sharing Contracts that Kenya has in place with such companies.*
* includes experience gained prior to joining Bowmans
Awards
- Recognition in the Men’s category of the Business Daily‘s 2017 Top 40 under 40 listing, for his contribution to the field of tax law in Kenya.
‘Andrew Oduor provides excellent tax advisory services.’ – Chambers and Partners, 2024
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