a) Tax compliance Services

Our services include;

• Preparation of annual tax computations and deferred tax workings
• Tax compliance reviews
• Filing of corporate income tax returns
• Applications for refunds and set off of overpayments
• Rental income tax computa ons
• Capital gains tax and stamp duty computations and declarations

b) KRA Audit Support and Dispute Resolution Services

KRA audit support services may encompass all taxes (Value Added Tax, Corpora on Tax,
Withholding Tax, PAYE and any statutory deductions). The scope of work under these services will
involve providing support to the Company during the audit exercise, assistance in resolution of the
matters arising from the audit and assistance at the Tax Appeals Tribunal and Alterna ve Dispute
Resolu on stages.

Details of specific services to be provided are as follows:

1) KRA audit support services

• Once the no ce to audit is received by the company, arranging and attending initial meeting with the KRA team in charge of the audit in order to agree on the audit scope, the information requests, start dates, expected end dates, time to expect KRA audit findings report and other logistics;
• Assisting the Company in reviewing and compiling information requested prior to submitting the same to the KRA;
• Attending the exit meeting with the KRA team following the conclusion of the fieldwork to obtain feedback on the progress of the audit and agree the way forward on any pending information/clarifications;
• Arranging and attending an interim meeting with the KRA team to discuss the preliminary findings that may have been identified during the audit;
• Working closely with the Company for purposes of reviewing calculations as per the preliminary findings by the KRA team and drafting a response on behalf of the company;
• Sharing the draft response with the Company for review and approval before submitting the same to the KRA;
• Assisting the company engage with the KRA in respect of the response submitted and with a view of obtaining its position the response;
• Reviewing the KRA final audit findings and assisting the company in raising objections on issues which in Humilem’s opinion, no tax should have arisen;
• Reviewing tax assessments that may be raised by the KRA and dra ing, where required, appropriate objections for the Company’s review before lodging them with the KRA; and
• Attending meetings with the Independent Review of Objections team (the IRO) to discuss the notice of objection submitted by the Company.

2) Tax Appeals Tribunal support services

If there will be no resolution of some issues based on the objec ons / responses submi ed to the KRA, Humilem will support the Company with lodging an appeal at the Tax Appeals Tribunal.

Our services for the Tax Appeals Tribunal involve;

• Drafting appeal documents and filing within the required melines;
• Attending mentions and hearings;
• Making application for resolution of dispute under the Alternative Dispute Resolution Stage (if need be); and
• Attending judgments and advising Clients on the outcome of the judgments and the next steps.

3) Appeals to the Court(s) of Law

Where there is no resolu on of the issues at the Tax Appeals Tribunal and the company
elects to appeal at the High Court or any other court of law, Humilem Consul ng will advise
and support you in appealing to the Higher Courts of Laws.

a) Transfer pricing and International Tax services

Our scope of work includes;

• Running a diagnostic on the Group’s existing controlled transac ons from the perspective of the respective TP legislation;
• Assisting in preparation of the TP documentation to support any prices applied across the Group;
• Performing bench marking studies to determine compliance with the arm’s length principle;
• Developing a unified methodology for determining prices in controlled transactions;
• Providing recommendations on improvements to pricing policies; and
• Developing TP policy and aligning the same with the trading and procurement structures of the Group.