The publication’s academic bent makes it an ideal reference manual for advocates, accountants, tax agents, tax consultants and other professionals interacting with tax matters.
Indeed, any professional pursuing a career in tax, including decision-makers, judges, magistrates and Tax Tribunals will find A Text Book on Tax Law in Kenya a useful — if not indispensable — handbook. In it there are numerous examples and references of the tax law in Kenya, and the tax jurisprudence emanating from Kenyan courts and the Tax Appeal Tribunal.
The book is also a handy companion for business owners or any other person seeking to sharpen his or her skills and knowledge of Kenya’s tax law. The 426-page treatise is divided into 18 chapters.
That Dr Kimani is also an advocate of the High Court, a KRA Tax Agent and a certified accountant among others, easily speaks for itself in the book.
The tax expert has quoted substantially from jurisprudence, case studies, and technical documents on his chosen topics. In addition, the book has a rich bibliography on tax matters, making it a tremendously authoritative publication.
Although the book may seem intimidating on first impression, readers will find it well designed and easy to read. The usability is fantastic. However, readers must appreciate that there is a level of language and detail below which some topics may lose their essence if they are simplified further.
The author has gone out of his way to break down every complicated concept he handles by using sections and subsections. He’s thorough in his research and explanations and it helps that he ends each chapter with a conclusion of the main topic.
One of Kenya’s more seasoned accountants, former Finance minister Amos Kimunya, notes that the book “provides a much-needed relief to tax practitioners, tax administrators, tax payers, researchers as well as students by providing a one-stop reference point on the latest developments in taxation law and practice in Kenya”.