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The Supreme Court of Kenya has, through a ruling issued on 20 August 2024, suspended the Court of Appeal’s judgment delivered on 31 July 2024, which had declared the entire Finance Act, 2023 unconstitutional. This article discusses the key findings of the Supreme Court an..
On 31 July 2024, the Court of Appeal rendered its judgement in relation to the constitutionality of the Finance Act 2023. The Court of Appeal found that the entire Act was unconstitutional.
This article summarizes the key amendments introduced by the Act and..
To call it a thunderclap may still not do justice to the Uganda Revenue Authority’s stunning victory against a massive tax evasion scheme. In a decision delivered by the Honourable Justice Stephen Mubiru, Head of the Commercial Court, on 16 July 2024 in URA v Crane Autos,..
In accordance with the Public Finance Management Act, 2015, Parliament passed the national budget for the financial year 2024/2025 on 16 May 2024, approving a total expenditure of UGX 72.136 trillion (approximately USD 19.412 billion). It is anticipated that 45% of the b..
On 26 June 2024, in response to two weeks of widespread anti-tax protests across major towns and cities in Kenya, President William Ruto announced during a press briefing, the withdrawal of the controversial Finance Bill, 2024. Originally published in the Kenya Gazette on..
The Affordable Housing Act, 2024 was gazetted on 19 March 2024 after being signed into law by the President on the same date. The Act serves to implement constitutional mandates regarding the right to accessible and adequate housing and sanitation standards while establis..
The new Finance Act, 2023 (No. 13 of 2023), which came into operation on the 1st of January 2024 introduces a new tax, a wealth tax. This article seeks to provide an understanding into the new wealth tax.
The Affordable Housing Bill, 2023 (the Bill) has been tabled before the National Assembly. The Bill comes against the backdrop of the High Court decision on the validity of the Affordable Housing Levy (the Levy) provided for in the Finance Act 2023, rendered on 28 Novembe..
The latest feedback received from National Treasury regarding the proposal to require foreign employers to register for employees’ tax (Pay-As-You-Earn) has been significantly watered down but questions remain on the revised proposal.
