Legal Alerts

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On November 24, 2023, the Tax Appeals Tribunal (TAT) issued a significant decision upholding the VAT exemption for commissions arising from the provision of financial services, as outlined in paragraph 1(k) of Part II of the First Schedule to the VAT Act.

The High Court of Kenya has unanimously declared the proposed Housing Levy unconstitutional. The three-judge bench ruled that the levy, which was imposed on salaried workers in the formal sector to fund affordable housing initiatives, is discriminatory and violates Article 27 of the Constitution, which guarantees freedom from discrimination.

On August 3, 2023, a landmark Memorandum of Understanding (MOU) was signed between the Ministry of Lands, the Law Society of Kenya, the Institution of Surveyors of Kenya, and the Kenya Bankers Association with a view to improving the current process of obtaining sectional titles for relevant properties.

The government's strategic move to centralize revenue collection has led to the KRA relinquishing its role in collecting aviation fees and, most recently, stamp duty on land transactions.

In the digital age, data privacy is a top concern. Recent meetings with the Data Commissioner stress the need for compliance with data protection regulations in Kenyan educational institutions. Discover key points discussed, including security measures and data minimization practices, and take proactive steps to protect sensitive data in your sector.

Kenya's 2023 Climate Change Act strengthens carbon markets, empowers the Climate Change Council, and advances sustainable development, setting a global climate action example

The Real Estate Regulation Bill, 2023, is a watershed moment for Kenya's real estate sector, introducing a comprehensive legal framework designed to promote transparency, accountability, and consumer protection.

The Retirement Benefits Authority (RBA) has granted clearance to 84 private pension schemes to handle tier-II contributions of the National Social Security Fund (NSSF).

This legal alert summarizes the Office of the Data Protection Commissioner’s (ODPC) decision in ODPC Complaint No. 677 of 2022.