The Tax Procedures Act (2015) was enacted to ensure consistency and efficiency in the administration of tax laws, to facilitate tax compliance by taxpayers and to ensure effective and efficient collection of tax.
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.
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.
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.
“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.
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
A Lease Agreement (the “Lease”) sets out the rules to govern the relationship between the Landlord and the Tenant. It is a legal contract, as well as an immensely practical document full of crucial business details and deep legal implications.
The Rating Act, cap 267 as read with the Valuation for Rating Act, cap 266, provides the legal framework for the imposition and collection of land rates in Kenya.
Litigated cases in Courts, complaints received and reports generated by the Kenya National Commission on Human Rights and other civil society organizations have revealed that Intersex Persons in Kenya…
Article 54 of the Constitution of Kenya 2010 introduced massive protection for Persons living with Disability (PWD’s), including their entitlement to be treated with dignity and respect;