A businessman has been charged at the Milimani Law Courts with tax fraud involving use of fictitious invoices.
Peterson Maina Waruhiu, who is a director of Urotide Investment Limited, was accused of making false statements in his income tax returns for the years 2022 and 2023 by claiming fictitious purchases amounting to over Sh1 billion.
According to the charge sheet, the purchases were purportedly from four different companies, with the intention of fraudulently reducing his company’s value-added tax (VAT) liabilities totalling Sh125.4 million.
Maina denied four counts of tax fraud contrary to Section 97(c) as read together with Section 104(3) of the Tax Procedures Act.
He was directed to deposit a bond of Sh5 million in court to secure his release.
Under tax laws, taxpayers are required to make accurate income declarations and pay all taxes due.
Offenders are liable to a fine of up to Sh10 million or double the amount of tax evaded, whichever is higher, or imprisonment for a term not exceeding five years.
In a separate case at the Nyeri Law Courts, Leah Njeri Kimama was charged with possession of assorted alcoholic beverages, including several cartons of Trace Vodka and J-Movers, valued at Sh188,652, affixed with counterfeit excise stamps.
She was arrested on December 19, 2025, at Kamwangi Trading Centre in Kiambu County.
The illicit goods represented a potential tax loss of Sh46,452 to the KRA. Njeri denied the charges and was released on cash bail of Sh20,000.
In a similar case at the Kapsabet Law courts, David Kipngetich Bett was also charged with possession of assorted alcoholic beverages, including Dallas Brandy, Jambo Vodka, and Dallas Gin, all worth Sh263,676 in taxes.
He was found with the goods at a bar in Himaki Trading Centre in Nandi County on May 2, 2025. He pleaded guilty and was fined Sh30,000 or serve three months imprisonment in default.