When setting up an investment in a foreign country, an understanding of the tax landscape is often the difference between a profitable venture and one that is not. In Kenya, the tax regime is comprised of four main tax heads: income tax, value added tax (VAT), excise duty and customs duty.
Caleb Langat has more than 15 years’ experience providing tax advisory, compliance and tax dispute resolution services to clients across all sectors. Clients include financial institutions, manufacturing and retail companies, not-for-profits, universities, investment funds, project developers and financiers.
He provides advisory services with respect to all local taxes applicable to entities carrying out business in Kenya. He also advises clients on tax planning opportunities and compliance requirements with respect to mergers, acquisitions, takeovers, reorganizations, corporate restructuring and corporate transactions by public and private companies.
His expertise in tax dispute resolution involves representing clients during tax audits by the Kenya Revenue Authority (KRA) with the aim of resolving the disputes at the earliest stage and preparing objections to assessments. He also represents clients in alternative dispute resolution sessions with the KRA, filing and defending tax appeals at the tax appeals tribunal and the high court.
He also has vast experience in international tax matters including: advising on tax treaty interpretation and application to both institutional and individual clients, and review of transfer pricing policies.
Experience has included advising:
- A multinational financial institution on the merits of the KRA assessment, and objecting to and appealing against a tax assessment relating to VAT and excise duty
- The financiers of a power project on all the taxes applicable to the project as well as tax saving mechanisms and applicable exemptions
- An international non-profit organization on the applicability of tax exemptions under host country agreements signed with the Kenyan government
- A multinational entity on the taxes applicable on acquisition of another entity with branches and subsidiaries in various countries including Kenya
- A foreign investor in the structuring of their business in East Africa, and advising on the most suitable and tax-optimal investment opportunities
- A foreign investor on the most suitable jurisdiction for the location of their holding company, taking into account the double tax treaties that are in force
- A multinational entity involved in a transfer pricing dispute with the KRA
- Advocate admitted to the High Court of Kenya (2003)
- Kenya School of Law, Diploma in Law (2003)
- University of Nairobi, LL.B. (2001)
- 2019 to date, Partner, IKM, DLA Piper Africa member firm in Kenya
- 2014 to 2019, Director, IKM, DLA Piper Africa member firm in Kenya
- 2009 to 2014, Senior Tax Manager, Nairobi-based accounting firm
- 2003 to 2009, Senior Tax Consultant, Nairobi-based accounting firm
- Member of the Law Society of Kenya
Leveraging our extensive global experience in transfer pricing practices around the world, we are delighted to invite you to our first ever Africa Transfer Pricing Conference taking place in Nairobi, Kenya.
The Finance Act, 2018 was assented to by the President on 21st September, 2018. The Act introduces various taxation measures in support of the Big Four Agenda which is government’s main focus for the fiscal year 2018/2019.
Under the Big Four Plan, the Government targets to boost manufacturing activities, enhance food and nutrition security, achieve universal health coverage and support the construction of at least 500,000 affordable houses by 2022.