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  • Article

    Key Changes Introduced By The Finance Act, 2021

    We have put together a comprehensive analysis of the key amendments that have been introduced by the Act as well as their potential impact on businesses in Kenya.
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    Analysis Of The Tax Changes Proposed By The Finance Bill, 2024

    The Finance Bill, 2024 (the Bill) was published and gazetted on 9 May 2024. The Bill proposes to make a raft of amendments to tax-related laws in Kenya, including the Income Tax Act (Chapter 470, Laws of Kenya), the Value Added Tax Act, 2013, the Tax Procedures Act, 2015, the Miscellaneous Fees and Levies Act, 2016 and the Excise Duty Act, 2015.
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
Article

The Finance Bill, 2020

The Finance Bill, 2020 was published on 5 May 2020 (the Bill) to make amendments to a raft of laws in Kenya, including the Income Tax Act (CAP 470), the Value Added Tax Act, 2013...
KenyaFinance and Banking
Anjarwalla & Khanna
Anjarwalla & Khanna
  • Article

    The Tax Laws (Amendment) Bill, 2020

    The Tax Laws (Amendment) Bill, 2020 was published on 30 March 2020 (the Bill) to make amendments to tax-related laws in Kenya including the Income Tax Act (CAP 470), the Value Added Tax Act, 2013, ...
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    The Finance Act, 2020

    The Finance Act, 2020 (the Finance Act) was assented to by President Uhuru Kenyatta on 30 June 2020 to make amendments to a raft of laws in Kenya, including the Income Tax Act (CAP 470)...
    KenyaFinance and Banking
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    Analysis Of The Tax Changes Proposed By The Tax Laws (Amendment) Bill, 2024 And The Tax Procedures (Amendment) (No.2) Bill, 2024

    The National Treasury has published the Tax Laws (Amendment) Bill, 2024 (the TLA Bill) and the Tax Procedures (Amendment)(No.2) (Bill), 2024 (the TPA Bill) which were gazetted on 1 November 2024.
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    KRA Introduces Disclosure Obligations For Related Party Transactions

    In a recently published Public Notice (the Notice), the Kenya Revenue Authority (KRA) has enhanced the Income Tax Company Return (the Return) on the iTax platform...
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    Analysis Of The Tax Changes Introduced By The Tax Laws (Amendment) Act, 2024 And The Tax Procedures (Amendment) Act, 2024

    The Tax Laws (Amendment) Act, 2024 (the TLA Act) and the Tax Procedures (Amendment) Act, 2024 (the TPA Act) (together referred to as the Acts) were assented into law by the President on 11 December 2024 and came into effect on 27 December 2024.
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    Key Tax Changes Introduced By The Finance Act 2023

    In May 2023, we released a legal alert analysing the Finance Bill, 2023 and its proposed implications. The Bill underwent significant public participation and a contentious Parliamentary debate.
    KenyaFinance and Banking
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    Analysis Of The Tax Changes Introduced By The Finance Act, 2025

    The Finance Act, 2025 (the Act) was assented into law by the President on 27 June 2025 and thereafter published in the Kenya Gazette.
    KenyaFinance and Banking
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    Impact Of Proposed Tax Changes Under The Finance Bill, 2021

    The Bill was presented to the National Assembly on 11 May 2021 for debate and public participation.
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    High Court Of Kenya Shakes Up Financial Sector: Income Tax (Financial Derivatives) Regulations, 2023 Overturned

    In a landmark decision, the High Court (Honourable Mr. Justice Chigiti, SC) declared the Income Tax (Financial Derivatives) Regulations, 2023 (the Regulations) unconstitutional.
    KenyaFinance and Banking
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    ENS Kenya In Brief

    Below, please find issue 4 of ENS' Kenya in brief, a snapshot of the latest tax developments in Kenya.
    KenyaTax
    ENS
    ENS
  • Article

    High Court Determines That Game Park Entry Fees Were Not Subject To Value Added Tax Under The Repealed VAT Act

    The High Court has given its decision in Income Tax Appeal No. 17 of 2017 The Commissioner of Domestic Taxes v. Lewa Wildlife Conservancy Limited.
    KenyaTax
    Dentons
    Dentons
  • Article

    Court Of Appeal Declares Finance Act, 2023 Unconstitutional

    In a landmark judgment issued by a three-judge bench on 31 July 2024, the Court of Appeal (the COA) has declared the entire Finance Act, 2023 (the Finance Act), unconstitutional (the Judgment).
    KenyaFinance and Banking
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    The Nullification Of "Senate" Laws – The Decision In The Senate Vs The Speaker Of The National Assembly & Another

    In a decision that highlights the ever increasing power struggle between the two Houses of Parliament, on 29th October 2020, a 3 Judge Bench of the High Court in Petition No. 284 of 2019...
    KenyaTax
    Bowmans
    Bowmans
  • Article

    What 2021 Holds For Businesses As New Taxes Kick In

    To date, most if not all economies are still reeling from the impact of COVID-19 – a pandemic that saw millions of people out of jobs, many struggling to pay their bills and children across the world, out of school.
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    Court Of Appeal Upholds Decision Declaring Minimum Tax As Unconstitutional

    The Court of Appeal of Kenya (D. Musinga, (P), H. Omondi & K. Laibuta JJA) through a judgment delivered on Friday, 2 December 2022 upheld the High Court decision that declared the Minimum Tax...
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
  • Article

    Commissioner Of Domestic Taxes vs ICEA Lion General Insurance Co Ltd (Income Tax Appeal E105 Of 2023)

    The Appellant (KRA) initiated a compliance review on the Respondent (ICEA Lion General Limited) , a limited liability licensed to conduct insurance business in Kenya.
    KenyaTax
    SNG Grant Thornton
    SNG Grant Thornton
  • Article

    Cost Of Doing Business Set To Rise As Parliament Enacts Finance Act, 2021

    The Act has adopted the changes relating to thin capitalisation restrictions which were contained in the Finance Bill, 2021.
    KenyaTax
    Anjarwalla & Khanna
    Anjarwalla & Khanna
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