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Andrew Oduor

Partner | Nairobi

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T: +254 20 503 1600

Overview

Andrew is a Partner in our Tax department. He heads the Tax Disputes and KRA engagement part of the tax practice, and  has been a tax practitioner for eighteen (18) years, during which time he has advised clients in relation to tax structuring, tax compliance and tax advisory services. In terms of tax disputes, he represents clients across all sectors at the Tax Appeals Tribunal, the High Court as well as the Court of Appeal, and is also regularly involved in negotiations with the Kenya Revenue Authority on their behalf.  He has also facilitated numerous training sessions to boards and staff of both local and global companies on corporation tax, withholding tax, VAT, International Tax, Customs, and payroll taxes.

Experience

* includes experience gained prior to joining Bowmans

  • Successfully represented a major client in the auto industry at the Tax Appeals Tribunal, in its challenge of the change in tariff classification by the Kenya Revenue Authority (KRA) of some of its products.
  • Successfully represented a major retailer in Kenya at the Tax Appeals Tribunal against a tax residency claim by the KRA, seeking to subject its parent company to tax in Kenya on the basis that its management and control was exercised in Kenya.
  • Successfully represented a major microfinance company in Kenya but with wide presence on the continent, at the Tax Appeals Tribunal, against a tax residency claim by the KRA, seeking to subject its holding company to tax in Kenya on the basis that its management and control was exercised in Kenya.
  • 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.
  • Successfully 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.*

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: Application of new custom duty rates on certain products imported into the country 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 our Tax department. He heads the Tax Disputes and KRA engagement part of the tax practice, and  has been a tax practitioner for eighteen (18) years, during which time he has advised clients in relation to tax structuring, tax compliance and tax advisory services. In terms of tax disputes, he represents clients across all sectors at the Tax Appeals Tribunal, the High Court as well as the Court of Appeal, and is also regularly involved in negotiations with the Kenya Revenue Authority on their behalf.  He has also facilitated numerous training sessions to boards and staff of both local and global companies on corporation tax, withholding tax, VAT, International Tax, Customs, and payroll taxes.

Experience

* includes experience gained prior to joining Bowmans

  • Successfully represented a major client in the auto industry at the Tax Appeals Tribunal, in its challenge of the change in tariff classification by the Kenya Revenue Authority (KRA) of some of its products.
  • Successfully represented a major retailer in Kenya at the Tax Appeals Tribunal against a tax residency claim by the KRA, seeking to subject its parent company to tax in Kenya on the basis that its management and control was exercised in Kenya.
  • Successfully represented a major microfinance company in Kenya but with wide presence on the continent, at the Tax Appeals Tribunal, against a tax residency claim by the KRA, seeking to subject its holding company to tax in Kenya on the basis that its management and control was exercised in Kenya.
  • 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.
  • Successfully 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.*

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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