The Supreme Court Reinstates the Finance Act, 2023

On 29th October 2024, the Supreme Court of Kenya issued a judgment declaring the Finance Act 2023 constitutional. This ruling reinstates key tax amendments introduced in 2023, providing clarity and continuity to Kenya’s tax landscape. Find more about the ruling here.

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  • A tax return is a form or forms filed with a tax authority that reports income, expenses, and other pertinent tax information. Tax returns allow taxpayers to calculate their tax liability, schedule tax payments, or request refunds for the overpayment of taxes.

  • The Quagmire around New PAYE Rates By Brian Kangetta, Director – Andersen Tax in Kenya In his 25th March 2020 address to the nation, His Excellency President Uhuru Kenyatta announced a number of measures that were aimed at cushioning businesses and Kenyan citizens at large from the negative effects of the Coronavirus pandemic. Key among [...]
  • Pointers as you claim VAT on purchases By Brian Kangetta, Partner – Andersen Tax in Kenya Around 2016/ 2017, the Kenya Revenue Authority (KRA) purportedly unearthed a fraudulent “missing traders scheme”, under which it is claimed that a number of businesses had been established to generate invoices and Electronic Tax Register (ETR) receipts that were [...]