I am an independent tax consultant working with ATAF to provide specialized technical assistance to member tax administrations and revenue authorities in the telecommunications sector. The African Tax Administration Forum (ATAF) is a Pan African network promoting Cooperation, Knowledge Sharing, Capacity Building, and Technical Support to African Revenue Authorities. It further seeks to ensure greater synergy and cooperation in capacity development amongst all relevant stakeholders to give greater support to African Tax Administrations. It is an organization with a membership of 38 African Tax Administrations. In my role I train specialized audit teams of ATAF member countries in new audit approaches and techniques and this in turn enables the tax auditors to initiate, perform and complete effective and successful audit cases. A concise description of my current consulting duties and responsibilities include the following: • Developing and delivery of learning products & training materials for tax auditors to increase their understanding of the steps involved in conducting a tax audit within the telecommunications sector including the sub-sectors within the industry; • Sharing global best audit practices to put in place in order to foster tax compliance of taxpayers operating within the sector; • Providing audit skills and techniques on how to detect incomplete and inaccurate tax declarations submitted by taxpayers operating within the sector.• Developing detailed Manuals of procedures, processes and audit best practices to put in place in order to foster tax compliance of taxpayers operating in the sector. • Developing and discussing Case Studies and providing “hands-on” guidance on how to conclude a successful telecoms industry auditI have delivered tax technical support services to The Federal Inland Revenue Service (FIRS) in Nigeria, Eswatini’s Revenue Service (ERS), Seychelles Revenue Commission (SRC); and Liberia's Revenue Authority (LRA).

Carlcare Service (a subsidiary of Transsion Holdings) is an entity in the IT, Media & Telecoms industry. It is the official after sales service provider for all TECNO, Infinix, Itel, Oraimo and Syinix phone brands.Transsion Holdings is a Chinese manufacturer of mobile phones based in Shenzhen on the Central Coast of Southern Guangdong Province. It is listed in the Shanghai Stock Exchange. The Transsion brand phone manufacturing and home appliances portfolio of TECNO, Infinix, Itel, Oraimo & Syinix is ranked 4th in the global phone manufacturing index. In Africa, it ranked 1st with a 53% market share. TRANSSION has a global sales network covering more than 70 countries and regions worldwide, including Nigeria, Kenya, Tanzania, Ethiopia, Egypt, the UAE (Dubai), India, Pakistan, Indonesia, Vietnam, and Bangladesh.Roles & Responsibilities•Co-ordinate and manage the direct tax activities of the group in the Eastern Africa Region including Corporate Tax, Withholding Taxes, Compliance & Reporting.•Assess tax implications of business projects, proposed subsidiary arrangements, dealer agreements, and contracts before their final ratification and signing.•Ensure that all tax risks and sensitivities in end markets are fully investigated to ensure that any necessary provision is correctly reflected in the group’s financial statements•Constant review and updating of all Transfer Pricing documentation•Liaising with Revenue Authorities, organizing and agreeing on the formats of the revenue authority audits, coordination and facilitation of investigations and ensuring no scope creeps in the audits•Proactively monitor all key tax accounts in the balance sheet to avoid any penalties for late/ non-payment of tax or non-compliance with existing tax laws.•Align tax management for the entire Eastern Africa Region to ensure effective delivery of the group tax strategy of minimizing tax risks/ exposure and maximizing on tax opportunities.

Wananchi is a fully vertically integrated media and telecommunications group with an African Footprint. It is the leading home entertainment operator with a commercial presence in Kenya, Uganda, Tanzania, Malawi, Zambia and Rwanda. Wananchi delivers innovative, internet, voice, data and pay TV services to residential and corporate customers in the entire Eastern Africa region.As the Group Senior Tax Accountant; my duties include:• Completing the required Group tax reporting in a timely manner• Preparation and updating Group Tax Provision Schedules• Coordinating and facilitating Group Tax audits within all the tax jurisdictions i.e Kenya Revenue Authority (KRA); Uganda Revenue Authority (URA); Tanzania Revenue Authority (TRA); Malawi Revenue Authority and Mauritius Revenue Authority• Devising tax strategies to defer and eliminate tax payments• Advising Management on the tax impacts of various commercial strategies within the different jurisdictions• Reviewing of commercial contracts for their tax impact• Coordination of all outsourced tax preparation work in the various jurisdictions

Corporate Tax Compliance & Advisory:Tax planning and statutory compliance management, advice on corporate tax and remittance of tax payment,review and filing of annual tax returns, withholding tax computations and remittances of payments, corporation tax refunds and set-offs, managing KRA audits, investigations, compliance checks, applications for waivers of penalties and interest, advice on appeals and objections with the KRA, tax health checks and advice to clients on compliance with various tax laws.Personal Tax Compliance & Advisory:Review and preparation of PAYE returns,consulting and advice on expatriate tax and review of the employment contracts, preparing and submitting individual self-assessments, advice and planning for individual tax and chargeability of benefits and allowances,NSSF, NHIF, DIT and advice on other statutory registrations.VAT reviews and compliance verification:VAT refund audits and follow-ups,advice on applicability of VAT on various goods and services, advice on VAT on import of services and applicability of VAT on export of services,advice on on-line filing of returns and compliance with ETR regulations.

Corporation tax compliance:• Preparation of annual corporation tax computations for management reporting and for use by external auditors;• Preparation and filing of annual corporation tax self-assessment returns (Form I.T.2C) to the Kenya Revenue Authority (KRA) before the statutory deadlines; and• Computation of installment tax payable and advising companies on the payment due dates, I also assist clients in the payment processing of their respective installment tax liabilities to the KRA.Withholding tax (WHT) compliance:I assisted my clients in the review of their daily transaction records to determine their nature for purposes of withholding tax. I assessed all management & professional fees, technical & contractual fees as well as agency & consultancy payments to ensure that:• Withholding tax if applicable is deducted on the payments;• The correct withholding tax rate is applied depending on the nature of payment and residence of the payee;• The withholding tax so deducted is remitted to the KRA in a timely manner to avoid the accrual of lateness penalties.

Pay As You Earn (PAYE) & Employment Taxes Compliance:In line with the Kenyan Income Tax Act (ITA) and PAYE rules requiring that certain gains and allowances received by employees be subjected to tax; on a daily basis I assisted & guided my clients to:• Compute the correct PAYE on the emoluments received by its employees and ensure that this is correctly deducted from their gross pay;• Pay the PAYE so deducted to the KRA in a timely manner within the statutory deadlines to avoid lateness penalties;• Ensure that the filing of the necessary PAYE returns (Forms P11s & P10s) is done within the statutory monthly & annual deadlines;• Compute other payroll related deductions including Fringe Benefit Tax (FBT); NSSF, NHIF and HELB and ensure these are also paid to the relevant authorities in a timely manner• Compute taxes on other employment benefits such as House Allowance according to section 5 (3) of the Income Tax Act (ITA); Car benefit (section 5 2B), and Pensions.• Calculate taxes on employees terminal dues; gratuities and bonuses in line with the PAYE rules 2009 by either spreading forward or backwards;• Compute taxes on other non-cash benefits such as staff meals, furniture, water and electricity among others.Value Added Tax (VAT) compliance:I was constantly involved in the technical review of the daily transactions of my clients to ascertain whether they were subject to VAT. In the execution of this role my work included:• The computation of output and input VAT on all vatable sales and purchases;• Determination of the net VAT payable and processing timely settlement to the Commissioner of VAT to avoid an escalation of the attendant penalties and interest; • Ensuring that the VAT 3 returns are filed with the KRA within the statutory deadlines in full compliance with the provisions of the VAT Act 2013;• Ensuring that VAT on fixed assets purchases and disposal is correctly accounted for by my clients.

IAS & IFRS

Audit of financial statements reporting in accordance with IAS and IFRS.

Stock brokerage