Bomet Court Charges Company Director in Alleged KSh13.2 Million Tax Evasion Case

By Irine Chebet, Bomet

A Bomet court has charged a director of Brine Builders Consultants Limited with multiple counts of tax fraud involving an alleged tax loss of KSh13.2 million.

Brian Kipkemoi Koech was arraigned before Chief Magistrate Esther Boke at the Bomet Law Courts, where he faced nine counts related to failure to declare income chargeable to Income Tax and Value Added Tax (VAT) between 2021 and 2025.

The prosecution told the court that the accused allegedly failed to declare a total of KSh75,973,857 in company income in tax returns filed from 2022 onwards, occasioning a tax loss of KSh13,205,754.

According to the charge sheet, Koech is accused of omitting KSh19,673,322 earned in 2021, resulting in an Income Tax loss of KSh571,313. He is further alleged to have failed to declare KSh37,862,649 in 2022, leading to an Income Tax loss of KSh1,099,531.

The court heard that he also allegedly failed to declare KSh2,830,786 in 2023 and KSh15,607,098 in 2024, with tax implications of KSh82,206 and KSh453,230 respectively.

On VAT, the prosecution alleged that the accused omitted KSh16,351,749 from returns for January to December 2021, causing a VAT loss of KSh2,616,280. He is further accused of failing to declare KSh30,269,032 in 2022, resulting in a VAT loss of KSh4,736,011, and KSh2,830,786 in 2023, attracting a VAT loss of KSh442,849.

Additionally, Koech allegedly failed to declare KSh15,607,098 for the period January to December 2024 and KSh4,592,382 for January to May 2025, leading to VAT liabilities of KSh2,497,136 and KSh707,197 respectively.

He pleaded not guilty to all charges.

The court released him on a bond of KSh3 million. The matter will be mentioned on March 12, 2026, for further directions.

Under the law, a person convicted of tax fraud is liable to a fine of up to KSh10 million or double the amount of tax evaded, whichever is higher, or imprisonment for a term not exceeding five years.