Tax Law

The Finance Act 2023 brought about significant changes to the Tax Procedures Act, 2015, with the introduction of a new Section 37E. This section empowers the...

Tax amnesty is a temporary opportunity provided to a specific class of taxpayers to address particular issues or achieve specific objectives. In the context of the...

Excise duty is a tax imposed on goods and services manufactured in Kenya or imported into Kenya, as specified in the first schedule of the Excise...

In the dynamic landscape of international trade, understanding the intricacies of importing and exporting is crucial for businesses looking to expand their global footprint. This comprehensive...

The economic landscape is ever-evolving, and governments frequently implement measures to stimulate growth and investment. In this vein, the Tax Laws (Amendment) Act, assented to on...

In Kenya, companies and partnerships are subject to various forms of income tax, each tailored to specific sources of income. This article provides a comprehensive overview...

In Kenya, the Personal Identification Number (PIN) is a crucial identifier for individuals and businesses alike, playing a pivotal role in the taxation and regulatory processes....

In a bid to streamline and simplify the taxation process for small and medium-sized businesses, Kenya introduced the Turnover Tax (TOT) regime, offering a straightforward approach...

Kenya’s tax landscape has witnessed significant transformations with the advent of digitalization. One such notable change is the introduction of the Electronic Tax Invoice, governed by...

What is Value Added Tax (VAT)? VAT is an indirect tax that is paid by the person who consumes taxable goods and taxable services supplied in...