Business Law

The Energy and Petroleum Regulatory Authority (EPRA) has proposed the Draft Energy Electric Power Undertaking Licensing Regulations, 2024 (hereinafter referred to as the “Draft Regulations”), which could open up the market for private firms to enter into the electricity distribution market. These Draft Regulations seek to promote prudent operational practices in the exportation, importation,...

The Income Tax (Donations & Charitable Organisations Exemption) Rules, 2023 (“the Rules”) guide donors, and provide guidelines as well as the administrative procedure to be followed in granting exemptions to charitable organisations in the course of donations. To begin with, the Rules state that the Commissioner has the power to consider what counts as a charitable organisation. A...

In recent regulatory development, the Kenyan government has directed that all licensed private security officers be paid a minimum monthly gross salary of KES. 30,000. The Private Security Regulatory Authority (PSRA) Director, Fazul Mahaned, has directed that employers are required to comply with the directives, warning that any employer who fails to remunerate guards at the mandated basic...

The Digital Health Act, 2023, was enacted alongside the Social Health Insurance Act, 2023, the Primary Health Care Act, 2023, and the Facility Improvement Financing Act, 2023. All were designed to fortify Kenya’s health sector. The Digital Health Act, 2023, was enacted to provide a wider legal basis for healthcare financing, health service provision, and universal healthcare coverage, as well...

The Government of Kenya, through the Cabinet Secretary for National Treasury and Economic Planning, has proposed new Transfer Pricing Rules (TPR, 2023), that, if it comes into effect, will replace the Income Tax (Transfer Pricing) Rules, 2006 (TPR, 2006). Considering the rapid transactional development both at the municipal and cross-border level, it has proven to be necessary for the need...

Carbon trading involves a market-based system designed to reduce the greenhouse gas emissions that contribute to global warming, especially carbon dioxide, by creating a financial incentive to do so. One may wonder how does this market work? Where does carbon offsetting fit into the picture? Transactions involve buying and selling carbon credits permits between countries, which allows the...

KENYA EMBRACING GREEN ENERGY The Energy Act No. 1 of 2019 (Energy Act) defines energy as any source of electrical, mechanical, hydraulic, pneumatic, chemical, nuclear, or thermal power for any use; and includes electrical, petroleum, coal, geothermal, biomass, municipal waste, solar, wind, and tidal wave power. Green energy is energy that is produced from natural resources such as the...