Steve Nguru

Wueh! If I don't keep my mind active during this 'social distancing and stay at home' call, I risk losing it🤣🤣Stay safe folks. #StayAtHomeChallenge #MyPandemicSurvivalPlan #COVID19 #KomeshaCorona

Contrary to popular belief, petrol stations in Kenya make LESS money per litre of fuel when prices are HIGH than when they are low! figures.co.ke/Articles/2015/…

@veekiy @mungaikihanya @ntsa_kenya That is justified because of the road design isn’t ideal in some sections there.

@mungaikihanya @ntsa_kenya Ajaribu pia 50kph, pale link Redhill Linkroad

Remember the time they cut the limit on Mombasa Rd from City Cabanas to town to 60km/h? I challenged the then boss of @ntsa_kenya, Francis Meja, to drive me on that stretch in my car on a Sunday maintaining 60km/h. He didn't respond! share.google/o7QQitBcKbUYfb…

Mis-diagnosis and even deception are rampant in the medical field, and yet so many think the field is flawless.

@n1ghtnmnt @volcaholic1 @grok is this real?

🚨 Kenya: The Water Resources Authority has ordered the immediate evacuation of residents in six Nairobi estates near the Nairobi Dam and placed other estates downstream on high alert as heavy rains continue, warning that rising water levels threaten to breach the dam embankments. Residents of Kibera informal settlements, Nyayo Highrise, Dam Estate, Lang'ata, Nairobi West and Madaraka have been directed to move to higher ground immediately. Other areas likely to be affected include Mukuru Slums (Kwa Njenga, Reuben and Viwandani), South B, Pipeline, Embakasi and Industrial Area.

That Bournemouth defense has no shape. It is just a matter of time… #boumun

@wgkantai The tension was on another level.

Today is the day the Arsenal won the league. Courtesy of a boy who hadn’t been born when Obama became President.

🌦️ WEATHER FORECAST | 10th–16th March 2026 🇰🇪 🌧️ Rainfall Outlook Rainfall is expected to reduce in spatial coverage and intensity across several parts of the country. However, occasional rainfall is likely to continue over several areas in the southern parts of the country. ⛈️ Isolated Heavy Rainfall Despite the general reduction, isolated heavy rainfall events may still occur in parts of: • Western Kenya • Central Highlands (including Nairobi) • Lake Victoria Basin • Rift Valley • South-eastern Lowlands • South Coast 🌡️ Temperature Outlook 🔹 Daytime temperatures above 30°C are expected in several areas including the Coast, South-eastern Lowlands, North-eastern and North-western Kenya. 🔹 Night-time temperatures below 10°C are likely in parts of the Central Highlands, Central Rift Valley, and areas around Mt. Kilimanjaro. 👀 Stay informed through official KMD platforms: 🌐 meteo.go.ke 📥 7-Day Forecast: meteo.go.ke/our-products/7… 📥 County Forecasts: meteo.go.ke/our-products/c… 📲 WhatsApp Channel: whatsapp.com/channel/0029Va… #KenyaWeather #WeeklyForecast #RainfallUpdate #KMD #StayPrepared 🌦️🇰🇪

@mungaikihanya “Instead”? No, we are doing both.

Kenyans: The long rains are here. Instead of complaining about the trees being cut down to make way for roads and highways, go out and plant a tree. I promise you: you can plant faster than they are cutting. I have already planted 6 new ones in my compound.

@pitandirangu Is that exception in the constitution?

In Tax matters , its not he who alleges who proves . its the accused to justify why not

@pitandirangu After the first paragraph, I could tell which way justice was headed… Does the taxman suffer penalties for harassment and unlawful actions?

Capital Gains Tax (CGT) on Sale of Inherited Property in Kenya -Capital Gains Tax is charged at 15% of the net gain from the sale of property. -The net gain is calculated using the following formula: Net Gain = (Transfer Value – Incidental Costs on Transfer) – Adjusted Cost (Where Adjusted Cost = Acquisition Cost + Incidental Costs on Acquisition + Enhancement Costs) Remember if the property in question was inherited, that means no purchase cost was incurred as it was just a matter of transmission . In this case , the acquisition cost is not based on the amount paid (as no purchase occurs) but the fair market value at the time of inheritance in accordance with the Income Tax Act and established case law (decided cases) CASE DIGEST Dhanjal v Commissioner of Domestic Taxes (Appeal E619 of 2023) [2024] KETAT 1259 (KLR) – Judgment Delivered on 23 August 2024 background Dhanjal sold inherited land for Kshs. 177.9 million in December 2022 and declared a Capital Gains Tax (CGT) liability after deducting Kshs. 150 million as acquisition cost, based on a 2014 valuation. KRA challenged this, claiming he incurred no acquisition cost since the land was inherited and issued an additional assessment Following an additional assessment by the Kenya Revenue Authority , Dhanjal filed a notice of objection on 22 June 2023, which KRA admitted on 5 July 2023. KRA issued its objection decision on 10 August 2023, prompting Dhanjal to file an appeal at the Tax Appeals Tribunal (TAT) on 8 September 2023. Grounds of Appeal Dhanjal's appeal was based on two key arguments: 1. KRA erred in law by disallowing the adjusted cost of the property, rendering the assessment baseless and legally flawed. 2. KRA’s conduct infringed upon his constitutional rights and was procedurally unfair. Dhanjal’s Position -He acquired the property by way of transmission in 2014 from the estate of his late father. -The land was sold to Omicron Resources Limited at Kshs. 30 million per acre, totaling Kshs. 177,915,900. -A sale agreement was executed and a 10% deposit received in December 2022. -He self-assessed and paid CGT of Kshs. 1,050,105 on 30 December 2022 in compliance with Section 3(2)(f) and the Eighth Schedule of the Income Tax Act. -He later received a demand from KRA dated 16 May 2023 for payment of Kshs. 25,338,215 (principal tax of Kshs. 24,600,208 and a penalty of Kshs. 738,007). -He contended that where land is inherited, Paragraph 9(1)(d)(ii) of the Eighth Schedule allows for the use of market value as the acquisition cost. -A valuation report dated 15 August 2014 from DK Real Estates Limited (commissioned by Diamond Trust Bank) valued the property at Kshs. 150,000,000. KRA’s Position/ Argument KRA maintained that: -CGT is chargeable on the gain derived from the transfer of land, as per Paragraph 4(1) of the Eighth Schedule. -Adjusted cost under Paragraph 8 requires actual expenditure incurred on acquisition or improvement of the property. -Since the property was acquired through transmission (inheritance), Dhanjal incurred no acquisition cost and therefore, market value could not be claimed as adjusted cost. Tribunal’s Findings -The Tribunal reviewed the transfer documents, including Form R.L 7 and a title deed confirming that Dhanjal became the registered owner in 2014. -It acknowledged that Paragraph 6(2)(d) of the Eighth Schedule exempts certain transmissions from being considered “transfers” for CGT purposes but clarified that this does not prevent an inherited property from being considered acquired for purposes of Paragraph 9. -The Tribunal found that Dhanjal, as a beneficiary, rightfully applied Paragraph 9 to determine the acquisition cost using fair market value. RULING The Tribunal ruled in favour of Dhanjal, finding that he was entitled to apply the fair market value of the property at the time of inheritance as the acquisition cost for CGT purposes. The KRA’s additional assessment was therefore set aside.

@pitandirangu Why does taxation always feel like a case of guilty until one proves themselves innocent?

Tax planning and optimization ensures that you don’t pay a penny more to deny your business the much needed liquidity and you don’t pay a penny less to court trouble with the Taxman.

@tonymuturi @mungaikihanya @WilliamsRuto Three year ROI on solar? Please share how you arrived at this number.

@mungaikihanya @WilliamsRuto I support the project. At least for the school I am in. It is a KCB funded project meaning the school is not getting the money. From what we got the project has 3 year ROI. The money we are paying per month is about half the money we pay KPLC and generator fuel to pump water.

From my long time in a BoM, I know that schools have much greater needs than this. Mr President, @WilliamsRuto, give the schools the sh14M and let them decide what to do. "Ruto launches Sh45B solar project for 3,200 schools" share.google/uAQJ0ScTqQIgNH…

You see how the West is rejecting data centers because they’re destructive energy & water hungry monsters? African politicians who collectively don’t have a single functioning brain cell, will start welcoming data centers with open arms. In our energy and water poor continent🫠

Stay alert.

Please plan accordingly.

Rais @FaithOdhiambo8, reminded the country that it is possible for a leader to do the right thing; to prioritise public interest and service and still do it with such an authentic touch of humility. Asante sana, Faith, for your service.

Tax Appeals Tribunal is not a Lawyers’ reserve The Tax Appeals Tribunal is not a protected habitat for our learned friends . Section 25 of the Tax Appeals Tribunal Act is very clear: a taxpayer may appear in person, or be represented by a tax agent, or by an advocate of the High Court of Kenya. In fact, the law even allows a taxpayer to represent themselves ; meaning the Tribunal was never designed as a “Lawyers Only” chamber to begin with. It is a statutory body established to resolve tax disputes ; not to allocate professional territory. Access to justice includes the right of a taxpayer to choose competent representation in specialised disputes affecting their property, businesses, and livelihoods. It does not say “access to justice — subject to professional exclusivity.” Tax is not purely a legal construct. It is law applied to accounting facts. Most disputes before the Tribunal revolve around: • Financial declarations and filing •VAT and PAYE mechanics •Tax computations • Transfer pricing These are technical financial matters with legal consequences and not abstract constitutional theory. The tax system works best when legal and accounting expertise complement each other , not when one attempts to reserve the arena.

@grok , what's my brand presence/identity on X?

@mungaikihanya @TheODMparty A mediator is a neutral third party. Your conclusion is therefore false.

So, Luo Council of Elders have been called in to mediated between warring factions in @TheODMparty. Confirming that, like all other political parties in Kenya, ODM is a tribal outfit! Actions speak louder than words.