Deposit Before tax Appeals to the High Court

Deposit before tax appeals to the High Court: Analysis of the proposed amendment contained in the Finance Bill, 2022 Background On 7th April 2022, the Cabinet Secretary to the National Treasury (“the Cabinet Secretary”) read out the proposed 2022/23 National Budget to the National Assembly. One of the legislative amendments proposed therein was a requirement […]

Operationalisation of the Registration of Digital Credit Providers Further to our previous alert, the Central Bank of Kenya (CBK) on 17th May 2022 issued a notice that all unregulated Digital Credit Providers (DCPs) are required to apply to CBK for licensing by 17th September 2022, or they will cease operation. Consequently, it is reiterated that […]

1. TAX APPEALS TRIBUNAL ACT The Finance Bill, 2022 went through the First Reading on 13th April 2022. We provide below a summary of the proposed amendments the Bill seeks to make to various Tax Laws. a) Deposit before appealing to the High Court The Bill proposes an amendment to the Tax Appeals Tribunal Act […]

Data Protection: The Coming Into Force of Various Data Protection Regulations and What you Need to Know The Data Protection (General) Regulations, 2021 and the Data Protection (Complaints Handling Procedure and Enforcement) Regulations, 2021 have now come into force following the approval of the Regulations by the National Assembly. Also imminently coming into force are […]

Background to the Legislation The Central Bank of Kenya (Amendment) Act, 2021 (hereinafter, “the Act”) is the latest development in the quickly evolving digital lending space in Kenya. Over the past decade or so, Kenya has achieved significant financial inclusion thanks to increased penetration into the market brought about by advances such as mobile banking, […]

By way of Gazette Notice Number 9798 published in the Kenya Gazette on 17th September 2021, the Nairobi County Government has announced the grant of a 100% waiver on all penalties and interest on land rates within the County. The waiver is valid for a period of two (2) months, with effect from 1st October 2021 through to 30th November […]

Further to our previous alert on the waiver of penalties and interest on accrued land rates for properties within Nairobi County, we note that the Nairobi City County has in a Public Notice indicated that the waiver period is only for a period of one (1) month i.e. from 1st October, 2021 to 31st October, 2021 (both days inclusive)

In a landmark Judgment delivered on 14th October 2021, the High Court of Kenya (Ngaah J) has found that the Data Protection Act, 2019 is of retrospective effect and proceeded to issue an order of certiorari to quash the Government’s decision to roll out Huduma Cards and an order mandamus to compel the Government to conduct a data protection impact assessment (“DPIA”) as mandated by section 31 of the Data Protection Act, 2019 (the “DPA”) before further processing and rolling out of Huduma Cards.

Further to our legal alerts issued on 13th January 2021 and 6th April 2021, we wish to inform you that on 16th July 2021, the Ministry of Lands and Physical Planning (the Ministry) issued Gazette Notice 7146 of 2021(the Gazette Notice), which revoked Gazette Notice Numbers

In a Judgement delivered on 17th June, 2021 in Income Tax Appeal No. E005 of 2020: Commissioner of Investigations and Enforcement v Grain Bulk Handlers, the High Court dismissed an appeal by the Commissioner of Investigations and Enforcement (“the Appellant”) against the Judgment of the Tax