Tax Law Tag

A summary of the Income Tax (Significant Economic Presence Tax) Regulations, 2025 What is the Significant Economic Presence Tax? This is a final tax on the income of non-resident persons who provide services through a business carried out over the internet or an electronic network to users in Kenya. Applicability and ScopeTarget Group: Non-resident persons without a permanent...

We are proud to share that O’Bang Law has been shortlisted for four categories of tax related Firm of the Year Awards in Kenya. The categories are as follows: •Indirect Tax Firm of the Year. •Tax Disputes Firm of the Year. •Transfer Pricing Firm of the Year. •Tax Firm of the Year. Ombo Malumbe, Partner, said “It is a positive development for O’Bang Law’s team and a clear...

In 2021, via the Finance Act 2021, Kenya adopted the Common Reporting Standard (CRS) through Section 6B of the Tax Procedures Act. This section mandated the government to create specific regulations for implementing the CRS. These Regulations act as a guide for financial institutions (like banks and investment firms) in Kenya. They outline the specific requirements for compliance that these...

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...