Tag: VAT

e-TIMS vs. informality: Navigating Kenya’s tax reform crossroads

The Kenya Revenue Authority (KRA) has proposed repealing a law that exempts small businesses and farmers from issuing electronic tax invoices through the Electronic Tax Invoice Management System (eTIMS). The law, enacted on December 27, 2023, freed firms with annual sales below KSh5 million from mandatory e-invoicing. This move was initially celebrated as a progressive […]...

2 Aug 2024

In Detail: Implications of the Court of Appeal Decision of the Finance Act, 2023 on the Country’s Fiscal Policy Approach.

The Court of Appeal this week pronounced itself on the constitutionality of the Finance Act, 2023, which was passed and assented to despite numerous concerns from various stakeholders, includin...

Tag: VAT

e-TIMS vs. informality: Navigating Kenya’s tax reform crossroads

More on Tag: VAT

In Detail: Implications of the Court of Appeal Decision of the Finance Act, 2023 on the Country’s Fiscal Policy Approach.