BO
Brian Otieno
Tax · Tarra Agility
Your finance team now knows what to do:
Africa Tax Terminal tracks & applies tax case law daily
Advisor-first tax intelligence for finance teams at multinationals and VC-backed firms, grounded only in decided cases, statutes and KRA notices, and certified by a named Tarra Agility practitioner.
What a certified ATT health check report looks like.
This is an illustrative example of an ATT health check. The company shown is fictional; all cases and authorities cited are real.
ATT
AFRICA TAX TERMINALAI Tax Health Check Report · Q1 2026 · CONFIDENTIAL
Expert Certified
6
Tax heads reviewed
12
Findings identified
3
High risk
6
Medium risk
3
Watch items
High RiskVAT · Check VAT-003
11 suppliers representing KES 2.8M in claimed input VAT are not registered on eTIMS, deduction disallowance risk is certain on audit.
Cross-reference of your purchase register against KRA's eTIMS registry identified 11 suppliers (KES 2.8M aggregate input VAT claimed, FY2025) who are not registered on eTIMS. Under Section 17(3) of the VAT Act, input VAT is disallowed where the supplier cannot be verified, regardless of whether goods were delivered or payment was made. KRA's cross-check at filing (from January 2026) makes detection automatic.
Legal basis
Section 17(3), VAT Act · KRA eTIMS Public Notice, November 2025
Action Required
Obtain eTIMS registration confirmation from all 11 suppliers within 30 days. Consider withholding payments to non-compliant suppliers pending registration. Quantify and provision for the KES 2.8M exposure in your next management accounts.
ATT-REPORT-2026-Q1-001-EXTRACT
Certified: [Expert name withheld for sample] · April 2026
37,533
Expert Derived Tax Rules & Principles
All applicable tax heads
48h
Tax Health Check Report issued after data submission
(Tax Expert Certified)
3 African Countries
Kenya live now,
Uganda & South Africa ongoing - Africa is next
6+
Next in line: Tanzania, Ghana, Nigeria
Zambia, Angola
Built by Tarra Agility - partners who argue these cases before the Tax Appeals Tribunal and the High Court of Kenya. Africa Tax Terminal is not merely a tax research tool, it surfaces tax issues relevant to your business based on sector risk and it ensures that the right people in the organisation know and do the right thing.
Named practitioners. Accountable for every finding.
ATT is not an anonymous algorithm. Service delivery is led by the Tarra Agility Africa tax team, the same practitioners who argue these matters before the Tribunal and the courts. The technology does the reading at a scale no human can. The judgment your board relies on stays human.
BN
Beatrice Njeri
Tax · Tarra Agility
MK
Marjorie Kivuva
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IL
Ivy Luusa
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DM
Derrick Muchoki
Tax · Tarra Agility
EN
Eddah Nyamweya
Tax · Tarra Agility
WK
Winnie Kahara
Tax · Tarra Agility
VG
Valentine Gaya
Tax · Tarra Agility
Source law only. Signed by a named expert.
Grounded in source law
Every citation comes from the curated knowledge base of decided cases, statutes and KRA notices, no open-internet sources, no generic summaries, no opinion content.
Source law only · verified citations
Expert certification
Every finding is reviewed and signed by a named, qualified practitioner before it is released. Findings are issued as tax intelligence; a formal opinion is given separately under engagement.
Named practitioner · digital signature
Document security
AES-256 at rest, TLS 1.3 in transit, row-level client isolation, zero-data-retention on every AI call, and automatic purge 90 days after delivery.
AES-256 · TLS 1.3 · ZDR enforced
Grounded in a decided case, not a general principle.
Every ATT finding names the authority behind it: the case, the statute section, the notice. Your team can open the source and read it.
VATHigh risk
Your supplier's eTIMS failure is now your VAT liability. Input VAT is disallowed where the supplier cannot be verified, even where goods were delivered and paid for. Good faith is not a defence, and KRA cross-checks at the point of filing.
Legal basis: Gedi Boss Trading v CDT (TAT) · VAT Act, s.17(3) · KRA Public Notice
Transfer pricingContemporaneity
A KES 6.8 billion transfer-pricing assessment was defeated because the documentation was contemporaneous and specific to the entity's actual functions, assets and risks. Where a taxpayer's own TP policy mischaracterised its functions, the Commissioner's re-characterisation was upheld.
Legal basis: Wildlife Works Sanctuary v CLSBC (TAT, 2025) · ECP Kenya
ProcedureThe calendar
Appeals struck out for being 16 days late, months late, or for failing to attach the objection decision. And the mirror image: where the Commissioner misses the 60-day clock, the objection is deemed allowed by operation of law, a remedy only for the team that was tracking it.
Legal basis: Atta Kenya · Terrazzo · Kapiheri · Acer Petroleum · Atcost Structures
One knowledge base - refreshed daily. Every source that binds you.
Most finance teams rely on KRA notices, a audit firm newsletters, annual tax health checks and WhatsApp group forwards. None of these is indexed to decided law - and the newsletter withholds the analysis until you pay for an engagement. Africa Tax Terminal indexes 5,426+ legal documents spanning the full hierarchy of Kenyan tax authority, updated as new law is published.
01Indexed
The Constitution of Kenya
The top of the hierarchy - and the limit behind every "interests of justice" argument at the Tribunal and High Court.
02Indexed & Tax Rules Synthesized
Decided tax cases - Tribunal to Supreme Court
The binding interpretation of the statutes: Tax Appeals Tribunal, High Court, Court of Appeal and Supreme Court, indexed as decisions are published.
03Indexed & Tax Rules Synthesized
KRA public notices, practice notes & alerts
The revenue authority's interpretation - held in its proper place: persuasive, not binding to the taxpayer but valuable insight.
04Indexed & Tax Rules Synthesized
East African Community legislation
Including the Customs Management Act that governs every import and tariff-classification dispute. Treats the EAC as a single customs territory.
05Indexed & Tax Rules Synthesized
OECD guidance & Kenya's Double Tax Agreements
The international layer over every cross-border and transfer-pricing position. Relevant for every cross border transaction, regardless of materiality.
06Indexed & Tax Rules Synthesized
Tarra Agility expert-certified checklists & curated cases
Including decisions not yet indexed on eKLR -structured by the practitioners who argue them. This is the judgement call that needs to be taken when the law is not clear. An experienced practitioner weighs in.
Expert advisory delivered continuously, not once a year when it's too late.
For finance teams at multinationals and VC-backed firms. Up to 4 team members per subscription. Billed annually in advance.
Core
Always-On Tax Health Check
From $1,000
per year · 4 team members
- Continuous tax exposure monitoring, not a one-off annual review
- 30,000+ expert checks across all tax heads (VAT, CIT, PAYE, WHT, TP, Customs)
- Every finding certified by a named Tarra Agility tax professional
- Grounded in ATT's evergreen knowledge base, case law, statutes, KRA notices
- Actionable findings with KES exposure estimates and legal basis
Sector Intelligence
ATT Tax Sector Pulse
From $3,500
per year · 4 team members
- Everything in the Always-On Tax Health Check
- Industry-specific intelligence, Manufacturing, FS, FMCG, Telecoms, Energy
- Sector-specific risk register, updated as law evolves
- Transfer pricing compliance guide (OECD + local rules)
- Audit defence handbook, case-backed checklist for your sector
Advisory
High-Touch Advisory
From $5,000
per year · custom scope
- Everything in the Tax Sector Pulse
- Buy-side and sell-side M&A tax due diligence
- KRA audit defence and dispute support
- Formal expert tax opinions, signed by qualified advocate
- Direct access to Tarra Agility partners
The founding cohort is open, by application.
Annual subscription from $1,000 for a 4-member team. Founding members receive locked pricing for 24 months and priority access to Uganda and South Africa expansion.