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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...

The Commercial & Tax Division Court reiterates that funds collected as tax when there is no law providing for such collection should be refunded since such a collection is unlawful and continuous holding on those funds violates the right to property. Commercial & Tax Division HCCOMMPET No. E005 of 2022: Red Dot Distribution EPZ LTD v Kenya Revenue Authority & Another...

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 Government of Kenya has proposed and implemented various regulations concerning tax, intellectual property, and quality assurance measures to the benefit – or lack of it – of the government, investors, and consumers. Imported products that require certification marks by the Kenya Bureau of Standards (KEBS) are usually verified abroad during the exporting process, through various...

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...

We, Ong’anya Ombo Advocates LLP, successfully represented the 10th Accused person and had him acquitted in the matter of Milimani Anti-Corruption Case No. 3 of 2019; Republic -vs- Moses Kasaine Lenolkulal & 10 Others via Ruling delivered on July 13, 2023 The 10th Accused and other accused persons were charged with various corruption offences under the Anti-Corruption and Economic...

On August 16, 2023, The Small Claims Court delivered a Judgement in Nairobi SCCCOMM No. E3455 of 2023 Protection Masters -vs-Trident Insurance Company Limited in which Ong’anya Ombo Advocates LLP represented the Respondent. The Court consented to our legal argument that an Invoice needs to be compliant with the agreed terms of the transaction or contract between parties and any inclusion in...

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...

Mergers and acquisitions (M&A) are processes that lead to the birth of new entities through the combination of two business entities into one, which is more effective and efficient than the two former companies that were independent. In these transactions, financial benefits are accrued to the owners of the original companies. M&A is a vital element of corporate expansion strategies,...

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...