25/08/2026
We have published Part 2 of our article series: Turning Tax Credits into Cash , Case study of Howard Humphreys vs Kenya Revenue Authority
In this piece, we take a practical look at how businesses can move from merely identifying tax credits to actually using them. The article covers the steps we follow when carrying out a Tax Credit Utilization Review, including reconciling withholding tax certificates, confirming KRA overpayments, obtaining Overpayment Adjustment Vouchers (OAVs), and assessing whether credits should be offset against future liabilities or pursued as cash refunds.
This is a timely read for finance teams, tax managers, and business leaders looking to improve cash flow while staying compliant.
Featuring insights from CPA Virginia, Tax Team Leader.
Read the full article here:
https://kkcoeastafrica.com/insights/article/turning-tax-credits-into-cash-case-study-of-howard-humphreys-vs-kenya-revenue-authority-part-2