On 25 April 2020, the Court of Appeal of Kenya rendered its ruling in the case of the Kenya Nut Co.

The Kenya Nut Co. used non-resident agents to market its produce abroad. It failed to withhold tax on the commissions paid to the agents and, consequently, to also remit the same to the Kenya Revenue Authority (KRA) as required by law. The taxpayer argued in its defense that it had no ability t…