why do I have a feeling you are a kra insider trying to find out the loopholes or ways people evade tax.

just me

nope i ain't, just trying to see whether they have a back track system to unearth non-payers.

KRA just doesn't get it - in my opinion if they reduced corporate tax to say 22%, the top rate of personal tax to say 20%, increased the thresh-hold of personal tax (i.e. you only start paying when your income hits say 35k or 40k a month), and widened the brackets - tax revenue would be pouring in like an el-nino (and it would put some tax consultants out of business ) and tax payers would not find it necessary to consider tax avoidance schemes and tax evasion scams and the KRA wouldn't be spending a billion shillings or more chasing their tails looking for land-lords! VAT could go up by say another 2% to 3% - and this will capture the lower income earners who aren't in the tax bracket.

Again in my opinion, this would also spur wealth creation, investment and employment...and this discussion would be moot...