Fredrick Ogutu is a Senior Associate in the Corporate Commercial department’s tax practice.

Fredrick has previously worked in the tax and legal department of Deloitte & Touche LLP as a manager. He has extensive experience involving advisories on both local and international/cross-border tax issues, tax implications on restructuring and setting up, mergers and acquisitions, tax due diligence, KRA audit support, compliance reviews, tax risks and opportunities reviews and tax controversy including appeals at the Tax Appeals Tribunal and the High Court of Kenya . He has provided the services to clients in various industries including banking and insurance, information, communication and technology, aviation, manufacturing, agriculture, mining and extractives and not-for-profit entities.

Fredrick has a Bachelor of Laws (LLB) degree from the University of Nairobi and a Postgraduate Diploma from the Kenya School of Law.

Relevant Experience

*Experience gained prior to joining Bowmans

• Advisory on tax implications of debt restructuring for one of the leading foreign-owned supermarket chains in Kenya.
• Advisory on restructuring of African affiliates of a global car manufacturer and distributor.
• Advisory on betting, lotteries and gaming regulations in relation to promotional activities of a leading brewing concern in East Africa.
• Objections to KRA assessments, Alternative Dispute Resolution (ADR) process and appeals to the Tax Appeals Tribunal for two tier one banks, two leading insurance groups and a parastatal in the agricultural sector.
• Tax due diligence assignments in relation to a leading cement manufacturer in East Africa, a leading group of private schools, a group of bottling companies and leading financial services providers.

• 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