The High Court nullified the divestiture of the Government’s 15% shareholding in Safaricom PLC for want of meaningful public participation and disclosure, resetting the rules for public asset transactions.
The Court of Appeal has anchored Kenyan VAT jurisprudence on the destination principle: a service may be supplied from Kenya and still be an exported service if it is consumed outside Kenya.
The Bill seeks to amend the Tax Appeals Tribunal Act, 2013 to compel a taxpayer to deposit 50% of disputed taxes where the Tax Appeals Tribunal rules in favour of the Commissioner before lodging an appeal to the High Court.
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