Kenya: High Court upholds imposition of VAT on exported services

TAX abstract

On 31 January 2023, the High Court, in the case of Mwaura Kabata & 4 Others v National Assembly and 3 Others; 17 Interested Parties, dismissed consolidated petitions challenging the constitutionality of various provisions of the Finance Act, 2022. One of the petitions challenged the imposition of Value Added Tax (VAT) on exported services which the Finance Act, 2022, introduced.

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East Africa: IP East Africa Quarterly Newsletter – Q3 2022

The IP & Technology Practice continues to make strides as a thought leader in various sectors. The lawyers in the team have in the last decade, established themselves as thought leaders in Intellectual Property, Telecommunications, Media and Technology matters. We regularly go above and beyond to capture regulatory updates in the East African region and provide our thoughts based on years of experience.

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Kenya: Court clarifies the withholding tax liability on payers for period between June 2016 to November 2019

TAX abstract

In a ruling delivered by the High Court on 13 May 2022 in the case of Commissioner of Domestic Taxes Department v Pevans East Africa Limited and Shop and Deliver Limited and 5 Others (HCCOMMITA/E003/2019), the court determined among other issues, the question of whether the respondents, being several betting companies, were liable for withholding tax not paid on the winnings paid to punters for the years 2018 and 2019

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