Tax Implication On Exported Services: A Review Of The Kenyan Tax Law Regime under The Finance Act 2023

The imposition of Value Added Tax (“VAT”) by the Kenyan Parliament on businesses whose primary source of income involves export of services from Kenya has had a dramatic impact on the country’s economy. In Kenya, VAT is a type of an indirect tax which is mostly paid by consumers of taxable goods and services which are either exported from and/or imported in Kenya.

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Navigating Filing Disputes at The Business Premises Rent Tribunal (BPRT)

It is astonishing that majority of business owners in Kenya who have rented commercial spaces in major cities and towns across country are not aware of their legal rights when Landlords purport to breach their rights. Since 2020, Landlords have been accused of removing roofs with intent of frustrating rent defaulters to vacate the business premises while others mounting barriers at the entrances of the suit premises. These actions have left a large number of Tenants in utter confusion after forceful eviction. Others are left without knowing where to begin when their tools of trade have long been carted away for public auction.

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The Copyright (Amendment) Act 2022

In October 2021, the Copyright (Amendment) Bill 2021 was published. The Bill had two main objectives; firstly, to amend the Copyright Act to provide for a fair formula for sharing of revenue from ring back tunes between the artistes/copyright holders and the telecommunications companies; and secondly, to repeal the provisions on takedown notices and requirements, the role of internet service providers and application for injunctions.

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Eviction of Squatters in Illegal Occupation of Private Land

"Squatter" is defined in the Black's Law Dictionary, 9th Edition as; “a person who settles on property without any legal claim or title”. The same was reiterated in Salome Mwihaki Njenga & Others (Suing as Chairlady, Treasurer And Secretary Of Twiga Estate Squatters Society) versus Hon. Attorney General Of Kenya & Others [2016] eKLR.

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Conversion of Long-term Leases to Sectional Titles in Kenya

The Cabinet Secretary Ministry of Lands and Physical Planning issued a notice informing the public of the conversion of long-term leases that do not conform with section 54(5) of the Land Registration Act, 2012 (the “LRA”) and Section 13 of the Sectional Properties Act, 2020

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