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Tax Law Advisory

CM Advocates > Tax Law Advisory

LEGAL ALERT: The High Court sets good precedent for the separation of powers among the executive from usurping the powers of the Commissioner of Domestic Taxes.

[vc_row triangle_shape="no"][vc_column][vc_column_text]The High court Vide a ruling dated 16th September 2022 in the matter of REPUBLIC VS COMMISSIONER OF DOMESTIC TAXES EX PARTE LONDON DISTILLERS (K) LIMITED, 2022, determined that Treasury or in this case the Ministry of Finance has no legal right to approve abandonment of taxes without prior recommendation from the Commissioner. In this Alert we discuss the salient arguments by the parties to the dispute and our view on the ruling. Brief facts London Distillers Ltd.’s Case (Ex parte Applicant) In a letter dated 15th September 2021, London Distillers applied to the Cabinet Secretary for National Treasury and Planning for the...

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LEGAL ALERT; Data Collection Exercise on Rental Properties in Nairobi City County & Nairobi Metropolis

Kindly note that in a bid to expand its tax base, the Kenya Revenue Authority (KRA) Commissioner for Domestic Taxes shall undertake a data collection exercise on rental properties with Nairobi City Council and the Nairobi Metropolis from Wednesday 19th October 2022....

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Taxation of Charitable and Not-For-Profit Organisations

As their name suggests, charities and not- for- profit organizations (NPOs) are established for charitable objects or research in areas of altruistic value to the society such as relief of the poverty or distress of the public, or for the advancement of religion, health or education among others....

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High Court Issues Conservatory Orders Against Enforcement Of Minimum Tax Provisions

The High Court of Kenya issued a ruling on 19th April 2021 granting conservatory orders restraining the Kenya Revenue Authority (KRA) from implementing and enforcing the minimum tax provisions pending the determination of a petition challenging the constitutionality of the minimum tax provisions, that is, Section 12D of the Income Tax Act (ITA)....

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