Samuel Njoroge

Education and Qualifications

  • Bachelor of Arts - University of Nairobi
  • Association of Chartered Certified Accountants (ACCA) - Strathmore University
  • Transfer pricing certificate - Chartered Institute of Taxation of United Kingdom
  • International Tax certificate - Chartered Institute of Taxation of United Kingdom

Professional and Industry Experience

Areas of experience: Transfer Pricing, International Tax, Tax structuring, Corporation Tax, Employment Income/Personal taxation, Withholding tax, Value Added Tax and Customs & Excise duties.

Samuel has experience in carrying out engagements involving: transfer pricing documentation, implementation and audit defence, tax structuring, tax risk and opportunities assessments (tax compliance review), due diligence, tax computations and compliance, tax authorities audit assistance involving in-depth examinations of tax assessments and raising objections, tax trainings, VAT refund assignments and applications for waivers for penalties and interests. He has experience in providing Tax Services in Kenya, Uganda, Mauritius, Tanzania, and Rwanda.

Notable achievements include;

  • Acted on behalf of major shipping company in Kenya in a KRA audit that led to vacating of a demand of Kshs 800,000,00;
  • Acted for a tea agent by developing a Comparable Uncontrolled Price (CUP) assessment for a client acting as a buying agent for its parent company as well as being distributor on own account that helped in vacating of a billion shillings KRA transfer pricing audit;
  • Structured operations for various foreign investments in Kenya and currently advising on the structuring of three power lines and solar power projects in Kenya;
  • Acted on behalf of Spanish power sub-contractors in unlocking VAT exemptions;
  • Undertaken tax training for the Economic Commercial Office of The Spanish Embassy and the German Business Association Kenya;
  • Acted on behalf of manufacturers of sanitary pads in Kenya that led to exemption of import VAT on raw materials for manufacture of sanitary pads;
  • Transfer pricing documentations across the East African region i.e., Kenya, Uganda, Tanzania, and Rwanda; and
  • Tax structuring for a local bank shares sale and investment in a fibre optic cable that significantly minimized the tax costs.

The various clients he has provided tax advisory include: Makiber Kenya Limited, HOMT, TNH, Maersk Kenya Limited & Maersk Line, Damco Kenya Limited, APM Terminals Kenya, Alpha Group, Tatu City Limited, Seven Seas Technologies Group, Brink's Global Services, The East African Marine System, Inchcape Shipping Services Limited, East Africa Breweries Limited International (EABLI), Gapco Kenya Limited, Gateway Communications Limited, Panafrican Equipment Kenya Limited, Centum Investments Kenya Limited, Real People Kenya, African Provident Kenya Limited, Transpares Limited, Garissa Holdings, Transtrailers Limited, Basco Products Kenya and Uganda Limited, Flowerwings Kenya Limited, Freight Forwarders Limited, Style Industries Limited (Kenya, Uganda and Tanzania), Inchcape Shipping Services Limited, Nile Energy Uganda Limited, Sollatek Electronics Limited, VFS Kenya and Uganda Limited, Global Tea and Commodities Limited among others. He is a regular author for Taxwise Consulting tax alerts and has authored for Bloomberg and Tax Analysts.