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Tax Law Tag

CM Advocates > Posts tagged "Tax Law"

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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Tax changes introduced through the Tax Laws (Amendment) (No.2) Act, 2020 effective from 1 January 2021

In the wake of increased cases of the spread of Corona Virus (COVID-19), we hope you are well. Effective 1st January 2021, there are various changes in tax rates which were introduced through the Tax Laws (Amendment) No. 2 Act of 2020 that was assented to by the President on 23rd December, 2020 and published on 24th December 2020. ...

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Requirements for Claiming Input Vat

Copyright is an (intellectual) property right conferred to Works such as musical, literary, artistic, sound recordings, broadcasts, audiovisual and photographic creations inter alia. A Work is eligible for copyright protection if it is original to the creator, reduced into material/fixed form and the author must be a qualified person....

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