Introduction

On 16th January 2026, the Tax Appeals Tribunal (TAT) delivered its decision in Tax Appeal No. E1263 of 2024 and Tax Appeal No. E504 of 2025 – Del Monte Kenya Limited (“DMK”) vs. Commissioner, Legal Services and Board Coordination.

The decisions together validated an additional tax liability (including penalties and interest) of approximately KES 6.72 billion.

Read the full newsletter for a detailed analysis.

Caveat

This newsletter has been prepared by RSM (Eastern Africa) Consulting Ltd, and the views are those of the firm, independent of its directors, employees and associates. This newsletter is for general guidance, and does not constitute professional advice. Accordingly, RSM (Eastern Africa) Consulting Ltd, its directors, employees, associates and its agents accept no liability for the consequences of anyone acting, or refraining from acting, in reliance on the information contained herein or for any decision based on it. No part of the newsletter may be reproduced or published without prior written consent. RSM (Eastern Africa) Consulting Ltd is a member firm of RSM, a worldwide network of accounting and consulting firms. RSM does not other professional services in its own name and each member firm of RSM is a legally separate and independent national firm. 

This alert or newsletter has been prepared solely on the basis of the facts and findings as set out in the Tax Appeals Tribunal’s judgment. It provides a summary of the case strictly as presented therein and does not introduce additional facts, interpret the factual record beyond the Tribunal’s description, or assess the credibility, or reasonableness of the facts as stated.