Patience Mbugua

Patience Mbugua is a Senior Associate in the Tax department at Bowmans in Nairobi, specialising in tax law, tax dispute resolution, and tax compliance. She has over ten years' experience providing a wide array of tax services across industries including insurance, hospitality, infrastructure development, energy, telecommunications, consumer goods, state corporations, and not-for-profit organisations.

Patience has extensive experience in tax dispute resolution, having successfully assisted clients in preventing and resolving disputes with the Kenya Revenue Authority (KRA). She has been involved throughout the dispute resolution cycle, including voluntary tax disclosures, KRA audit support, objections to assessments, appeals to objection decisions, settlement negotiations, and litigation before the Tax Appeals Tribunal and courts. She has also built a formidable body of technical knowledge in tax compliance, tax reporting, tax consulting, tax due diligence, and obtaining tax rulings. Notable matters include advising Mawingu Networks on an excise duty dispute, assisting a property development company in objecting to a PAYE assessment, and successfully representing a leading chemical manufacturer in KRA negotiations through Alternative Dispute Resolution. She has also advised on cross-border taxation, double tax treaties, carbon credit taxation, and employee share option plan tax implications.

Prior to joining Bowmans, Patience worked at the Kenya Revenue Authority and at PricewaterhouseCoopers (PwC) Kenya. She is an Advocate of the High Court of Kenya and a Certified Public Accountant (CPAK).