Education and Qualifications
- Certified Public Accountant (K)
- Fellow of the Institute of Certified Public Accountants (FCPA)
Public Policy Committee of ICPAK
- Member of the Legislative Affairs
Professional and Industry Experience
Over 25 years of professional tax practice:
- January 2016-Present - Managing Partner, Taxwise Africa Consulting LLP
- August 2012 – December 2015 - Managing Director, Taxwise Africa Limited
- June 2009 – June 2012 - Regional Tax Partner, PKF Eastern Africa
- 2004 – 2009 - Partner, Deloitte and Touche
- 1998 – 2003 - Senior Tax Manager/Director, Deloitte and Touche
- 1994 – 1996 - Tax Senior, Coopers & Lybrand
Professional and Industry Experience
Martin Kisuu has over 25 years professional experience in taxation and has served on the Public Finance Committee of ICPAK, heading its Technical sub-committee. He is a fellow of ICPAK and currently serves in the Legislative Affairs work stream under Public Policy and Governance Committee of Institute of Certified Public Accountants of Kenya (ICPAK).
He is a regular author for Bloomberg, International Tax Review and Tax Analysts. He has also worked as an author and reviewer for the International Bureau for Fiscal Documentation (IBFD) and has served as a member of the Kenya Customs Valuations Appeal Tribunal. His experience spans across all sectors of the Kenyan and East African economies. Some of the specific assignments that Martin has managed include the following:
- Made technical presentation for the Kenya Transportation Association resulting in the zero-rating of services provided to goods on transit previously exempted by the VAT Act, No. 35 of 2013;
- Has represented the Kenya Ships Agents Association & various shipping agents in disputes with the KRA;
- He has overseen Transfer Pricing advisories for various companies including Gapco Kenya and Uganda Limited, Basco Products Kenya and Uganda Limited, Nile Energy Uganda Limited, Style Kenya and Uganda, Medipharm Uganda Limited, Bakri Kenya and Uganda Limited, Freight Forwarders Kenya Limited, Friendship Containers Limited, Real People Kenya Limited, Siemens Uganda Limited, VFS Kenya and Uganda Limited, Symbion Uganda Limited and many others.
- Represented KPLC in a dispute with KRA that led to the zero rating of the first 200 units of electricity supplied to a person under the 5th Schedule of the VAT Act.
- He made a technical presentation on behalf of sports club clients that resulted in the publication of VAT Public Notice Number 20.
- He made a technical presentation on behalf of banking clients which led to the publication of the VAT Public Notice Number 14.
- He has lobbied KRA and the Ministry of Finance on behalf of the Kenya Association of Tour Operators, Kenya Shipping Agents Association and Tea Traders Association.
- Tax risk and opportunity assessment for KPLC, Kengen, EABL, Unga Group, Mumias Sugar and Pan-paper.
- He has advised Kengen and KPLC on the tax implication of major projects such as Olkaria 1, Olkaria 2 and Olkaria 3.
- He has advised the Mitsubishi group on the tax implications on the Mombasa Diesel Power Project and Kipevu Diesel Plants.
- He has resolved customs disputes between KRA and Amiran and Kengen, Equally, he has tackled an excise dispute for Cocacola.
- He has resolved tax controversies between KRA and the Kenya Shipping Association that led to zero rating of supplies to shipping companies.
- He represented clients affected by customs related fraud, such clients included KPLC, Securicor Group and Unilever.
- He has conducted tax trainings for the staff of the ENC Investments, Kenya Ports Authority, EABL, the Kenya Spain's Economic and Commercial Office among others.
- He has advised major public sector clients such as Uganda Revenue Authority, Rwanda Revenue Authority and the Ministry of Finance of Rwanda on tax management systems and legislation.
- He has also worked as an author and reviewer for the International Bureau for Fiscal Documentation. He has served as a member of the Kenya Customs Valuations Appeal Tribunal.
