Tax Alerts

TaxAlert| Analysis Finance Act 2020 Kenya

On the 30th of June 2020, the President assented the Finance Bill 2020 thereby making it a law. Contrary to previous presentations, this year’s Finance Bill came to the public domain prior to the budget reading as has always been the norm. The Finance Act herein referred to as the Act has several amendments targeted at […]

Kenya 2020/2021 Budget highlights

The 2020/2021 Budget (Herein referred to as the Budget) was read by CS Ukur Yatani on the 11 th of June 2020. The current Budget is unique and differs from prior year budgets for the following reasons Read Full Analysis

Appeals and Stay of Execution following TAT Decisions

For most taxpayers who lose at the Tax Appeals Tribunal (TAT), the same means a beginning of another battle with the Kenya Revenue Authority (KRA) at a higher Court in a bid to validate its arguments as put forth at TAT. In most instances, especially in disputes relating to assessment of tax, the taxpayer is […]

TAX LAW AMENDMENT ACT 2020

ANALYSIS OF THE TAX LAW (AMENDMENT) ACT, 2020 The Tax Law (Amendment) Act, 2020 (“The Act”) was assented by the President on 25th April 2020 in a bid to cushion against the effects of the COVID 19 pandemic on Kenyans and the economy in general. We have analyzed the Act, providing insights into the implications […]

Business contracts are sacrosanct in nature, therefore, enforcing them should never be a subject of negotiation, however difficult the circumstances might be. In this article we analyze the impact of COVID-19 on execution of contracts and if the effects of COVID-19 may be sufficient grounds to prevent fulfillment of contract obligations. Read ENTIRE ARTICLE

TAX LAW (AMENDMENT) BILL 2020 ANALYSIS OF PROPOSED CHANGES

The President of the Republic of Kenya issued directives on various proposed tax and fiscal measures to help cushion taxpayers against the economic impact of the effects of the COVID-19 Outbreak. Following this, the Tax Law Amendment Bill 2020 was drafted and is set to be tabled in Parliament before it assents into law. Read The […]

LEGAL ALERT: VAT RATE AMENDMENT

Referencing our earlier Tax alert on the  PROPOSED TAX & FISCAL MEASURES IN KENYA  The cabinet Secretary National Treasury and planning has passed the amendment of the rate of tax on Value added tax. “THE VALUE ADDED TAX ACT, 2013 (No. 35 of 2013) IN EXERCISE of the powers conferred by Section 6(1) of the Value […]

COVID-19: PROPOSED TAX & FISCAL MEASURES IN KENYA

On 25th March 2020, the President of the Republic of Kenya issued directives on proposed tax and fiscal measures to help cushion taxpayers against the economic impact of the effects of the COVID-19 Outbreak. Read Full Masures

VAT Auto ASSESMENT FAQS

Tax Alert: Notice to Migrate Legacy Balance to ITAX

Read More.

Case laws & analysis

Coca Case Judgement Analysis- Treatment of exported services

On 31st March 2020, the Tax Appeal Tribunal (TAT) delivered the judgment in Coca Cola Central East and West Africa Limited Vs Commissioner of Domestic Taxes, TAT Appeal No. 5 of 2018 (Hereinafter ‘the Appeal’) The judgment, in this case, was issued in favor of the Taxpayer. This was deemed as a win for the […]

TaxAlert| Analysis Finance Act 2020 Kenya

On the 30th of June 2020, the President assented the Finance Bill 2020 thereby making it a law. Contrary to previous presentations, this year’s Finance Bill came to the public domain prior to the budget reading as has always been the norm. The Finance Act herein referred to as the Act has several amendments targeted at […]

Judgment Analysis:Payment of CGT on Exercise of statutory Power of sale

Download the Ruling below Judgment Analysis:Payment of CGT on Exercise of statutory Power of sale 1 file(s) 245.28 KB Download

Analysis of the Betting Cases Judgement

Download the Finance Act Analysis below ANALYSIS OF THE JUDGMENT DELIVERED IN THE BETTING CASES ON TAXATION OF WINNINGS 1 file(s) 305.75 KB Download      

Ratified DTAs

Kenya-Seychelles Double Tax Agreement

The Government of the Republic of Kenya and the Government of the Republic of Seychelles  desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic cooperation between the two countries Download the DTA Analysis below […]

Revised – Kenya -India Double Tax Agreement

The Government of the Republic of Kenya and the Government of the Republic of India desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic cooperation between the two countries Download the DTA Analysis below […]

Kenya – Korea Double Tax Agreement

The Government of the Republic of Kenya and the Government of the Republic of Korea, desiring to promote their mutual economic relations through the conclusion between them of an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Download the DTA Analysis below Kenya - [...]

Kenya -United Arabs Emirates Double Tax Agreement

The Government of the United Arab Emirates and the Government of the Republic of Kenya: Desiring to further enhance the existing economic cooperation by concluding an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Download the DTA Analysis below Kenya -United Arabs Emirates Double [...]

Kenya – Qatar Double Tax Agreement

The Government of the Republic of Kenya and the Government of the State of Qatar desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Download the DTA Analysis below Kenya - Qatar Double Tax Agreement 1 file(s) 1.27 MB Download Let's [...]

Kenya – South Africa Double Tax Agreement

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA AND THE GOVERNMENT OF THE REPUBLIC OF KENYA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Download the DTA Analysis below Kenya - South Africa Double Tax Agreement 1 file(s) 302.83 KB Download Let's Talk [...]

Kenya – Iran Double Tax Agreement

The Government of the Republic of Kenya and the Government of Islamic Republic of Iran desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. Download the DTA Analysis below Kenya - Iran Double Tax Agreement 1 file(s) 339.55 [...]

Kenya – France Double Tax Agreement

AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KENYA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Download the Finance Act Analysis below Kenya - France Double Tax Agreement 1 file(s) 186.92 KB Download Let's Talk For further [...]

Kenya – India Double Taxation Agreement

CONVENTION BETWEEN INDIA AND KENYA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Download the DTA below Kenya - India Double Taxation Agreement 1 file(s) 114.98 KB Download Let's Talk For further information on how the proposed tax provisions will affect your business or assistance [...]

Kenya – Germany Double Tax Agreement

AGREEMENT BETWEEN THE REPUBLIC OF KENYA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL Download the Finance Act Analysis below Kenya - Germany Double Tax Agreement 1 file(s) 121.45 KB Download Let's Talk For further information on how the proposed tax provisions will [...]

Kenya – Canada Double Taxation Agreement

AGREEMENT BETWEEN CANADA AND KENYA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Download the Finance Act Analysis below Kenya - Canada Double Taxation Agreement 1 file(s) 141.71 KB Download Let's Talk For further information on how the proposed tax provisions will [...]

KENYA-UNITED KINGDOM DOUBLE TAX AGREEMENT

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KENYA AND THE GOVERNMENT OF THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL Download the DTA Analysis below Kenya-United Kingdom Double Tax Agreement 1 file(s) 259.19 KB Download Let's Talk For [...]

KENYA-SWEDEN DOUBLE TAX AGREEMENT

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KENYA AND THE GOVERNMENT OF THE KINGDOM OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL Download the Finance Act Analysis below Kenya-Sweden Double Tax Agreement 1 file(s) 234.47 KB Download Let's Talk For [...]

KENYA – DENMARK DOUBLE TAX AGREEMENT

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KENYA AND THE GOVERNMENT OF THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL Download the DTA below Kenya - Denmark Double Tax Agreement 1 file(s) 106.09 KB Download Let's Talk For [...]

Kenya – Norway Double Tax Agreement

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF KENYA AND THE GOVERNMENT OF THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL Download the DTA below Kenya - Norway Double Tax Agreement 1 file(s) 255.78 KB Download Let's Talk For [...]

KENYA – ZAMBIA DOUBLE TAX AGREEMENT

CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF ZAMBIA AND THE GOVERNMENT OF THE REPUBLIC OF KENYA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Download the DTA below Kenya - Zambia Double Tax Agreement 1 file(s) 139.08 KB Download Let's Talk For further information [...]

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