Branch Tax Seminar – Western Branch

THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)

Branch Tax Seminar – Western Branch
Theme: Branch Taxation: Practical Compliance, Risk Management, and Emerging Trends
Date: 22nd -23rd October 2026
Time: 09.00am -3.30pm
Venue: Bungoma, To be Confirmed

Overview

Branches are vital to many organizations in Kenya but face distinct tax issues unlike those of head offices or subsidiaries. Issues such as income attribution, VAT apportionment, withholding tax, and transfer pricing demand specialized knowledge and careful application of tax laws.

KRA has increased scrutiny of branch operations through eTIMS, data-driven audits, and stricter reporting. As a result, branch compliance now requires not only meeting legal obligations but also managing risk, interpreting complex laws, and maintaining consistency across the organization.

Recent Finance Act amendments, digital service taxes, and sustainability levies have made branch taxation more complex. Professionals must address both local rules and global developments such as OECD BEPS initiatives affecting permanent establishments and cross-border branches.

This seminar will equip accountants, tax practitioners, and finance professionals with practical tools for effective branch taxation management. Through expert sessions, case studies, and discussions, participants will better understand compliance duties, emerging issues, and audit-readiness strategies, with emphasis on ethics, judgment, and proactive risk management.

By focusing on branch taxation, the seminar offers value beyond general compliance training. It helps participants reduce penalties, build stakeholder confidence, and align with best practices in a changing tax environment.

The seminar will cover the following topics:

Session 1: Taxation of Branch Operations in Kenya

• Legal framework for branch taxation

• Branch versus subsidiary: tax implications

• Income attribution and branch profit determination

• Tax treatment of foreign branches and permanent establishments under treaties

Session 2: Value Added Tax (VAT) Compliance for Branches

• VAT registration, filing, and record keeping

• Electronic invoicing (eTIMS) and digital VAT compliance
• Apportionment of VAT at branch level
• Common compliance pitfalls and audit exposure

Session 3: Withholding Tax and Statutory Deductions

• Scope and application of withholding tax

• PAYE, NSSF, NHIF, Housing Levy, and other statutory deductions

• Compliance challenges and case studies

• Managing penalties, interest, and late compliance risks

Session 4: Transfer Pricing and Related Party Transactions

• Transfer pricing rules for branch operations

• Intra-group transactions and head office charges

• Documentation requirements and audit readiness

• Managing disputes and transfer pricing risk exposure

Session 5: Emerging Issues in Branch Taxation

• Digital service tax and e-commerce impacts

• Sustainability-related levies and green taxation trends

• Finance Act 2026 changes affecting branches

• Future direction of tax administration in Kenya

Session 6: Tax Audits, Dispute Resolution, and Risk Management

• Preparing for KRA tax audits and investigations
• Managing objections, appeals, and ADR processes

• Ethical considerations and professional judgment in tax practice
• Proactive tax risk management strategies

Target Audience:

This workshop will be useful to all professional Accountants and those aspiring to join the profession.

Continuous Professional Development Units (CPD UNITS):
Members of ICPAK and those from reciprocating professional bodies will be awarded 14 Structured CPD Units upon successfully completion of the workshop.

Financial Commitment:
The workshop charges are Kshs. 10,000. Charges will cater for the workshop fees, learning materials, and e-certificates of attendance.

Online Booking:
Registration: Delegates are reminded to note that online booking for the workshop is mandatory Online Booking We call on workshop participants to note that booking is available only online at www.icpak.com and will close one day before the training session. Delegates are reminded to note that online booking for the training is mandatory.

National Industrial Training Authority (NITA) Reimbursement:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke)

Further requests can be channeled to us via telephone calls on, +254 0729170478,  or via email to Linet Andeyo  at linet.andeyo@icpak.com with a copy to marketing@icpak.com.

We encourage members to regularly visit our website https://www.icpak.com for updates.