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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Kenya: Legitimate expectation does not arise in a fixed term contract and non-renewal of a fixed term contract cannot constitute unfair termination

The Court of Appeal in Civil Appeal No. 18 of 2018 Transparency International Kenya v Teresa Carlo Omondi [2023] has held that a fixed-term employment contract does not create a legitimate expectation of renewal. Further, the non-renewal of fixed-term employment does not amount to unfair termination of employment warranting compensation.

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Kenya: IP Bimonthly Digest – February 2023

Our IP & Technology practice, which includes a vibrant Telecommunications practice, has been busy advising on a range of IP, privacy, technology, telecommunications, fintech, crypto and payment matters. We also continue to assist entities that are data controllers and data processors with registration with the Office of the Data Protection Commissioner (ODPC). Critically, we are currently assisting Intellectual Property Rights (IPR) owners in complying with the Anti-Counterfeit Authority (ACA) mandatory recordal requirement of their registered IPRs. Please access our articles here and here to understand more about the ACA recordal requirement.

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Kenya: International Data Privacy Day – A Year in Review

Early last year, three sets of regulations were enacted to give effect to the provisions of the Data Protection Act, No. 24 of 2019 namely: the Data Protection (General) Regulations (‘General Regulations’), the Data Protection (Complaints Handling Procedure and Enforcement) Regulations, 2021 (‘Complaints Regulations’), and the Data Protection (Registration of Data Controllers and Data Processors) Regulations, 2021 (‘Registration Regulations’), collectively (the ‘Regulations’). The Regulations enabled the Office of the Data Protection Commissioner (‘ODPC’) to execute its mandate under the DPA setting in motion some much lauded developments for data privacy in Kenya.

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