TripleOKLaw

LEGAL ALERTS

LEGAL ALERT: Temporary Suspension of Section 12d of the Income Tax Act and Related Minimum Tax Guidelines

“Having considered the issues placed before me, it is my view and I find that this is an appropriate case for the 2nd Respondent (Kenya Revenue Authority) to “hold its horses” for the time being as this Court navigates through the labyrinth of the respective contentions made by the parties herein.” Justice George V. Odunga …

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LEGAL ALERT: Kenyan Data Commissioner Issues New Draft Data Protection (General) Regulations, 2021

The Kenya Data Protection Act, 2019 has been in force for over one year.  Our in-depth analysis of what the provisions of the Act, 2019 mean for your business can be found here. The first Data Commissioner was appointed in November 2020.  After her appointment, she commenced the formalities of setting up the office and …

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LEGAL INSIGHT: Cookies and Privacy; The Perfect Recipe

Use of cookies and privacy pop-ups and banners is not new in the digital world. In Europe, the ePrivacy Directive (EPD) was passed in 2002 and amended in 2009, known as the “cookie law” whose most notable effect was the proliferation of cookie consent pop-ups after it was passed.  With the subsequent enactment of EUGDPR …

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LEGAL ALERT: Pre-Adoptive Leave As Introduced in Employment (Amendment) Act, 2021 No. 2 of 2021

The President assented to an Act of parliament amending section 29 of the Employment Act, 2007 (‘the principal Act’) on 30th March, 2021 and the Act shall be coming into force this week Thursday on the 15th April, 2021. In a move that many are celebrating, the Act introduces Pre-Adoptive Leave. The Act amends the …

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Debt Collection: Due Diligence in the Credit Management Process

According to an analysis conducted by the Edinburgh School of Business, there are several factors to be considered by a creditor before issuance of credit. These factors include but not limited to the political will, financial stability, and strength of the currency among others. However, it is impossible to assess credit risk of the debt …

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Disclosure of beneficial ownership information

CLIENT ALERT: Data Protection And Privacy In Disclosure Of Beneficial Ownership Information Under The Companies Act, 2015

On 13th October 2020, the Registrar of Companies operationalised the Beneficial Ownership E-Register pursuant to Section 93A of the Companies Act (hereinafter ‘the Act’) and the Companies (Beneficial Ownership Information) Regulations (hereinafter ‘the Regulations’). These regulations require that legal entities keep a Beneficial Ownership register and submit a copy to the Registrar of Companies (hereinafter …

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Legal Issues Around Disruptive Agricultural Technology(Ag-tech) In Kenya

The agricultural sector has, for a long time remained relatively untouched by disruptive modern technology. However, thanks to the demands of the fourth industrial revolution and disruptive technologies in other sectors in the Kenyan economy, the agricultural sector has now embraced digital technologies to harness associated benefits like improving quality and quantity of food production …

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CLIENT ALERT: The National Land Information Management System- An Overview

The Ministry of Lands, Housing and Physical Planning has since early 2019 been undertaking digitization of its records and operations with a view of enhancing delivery of services. The expected result of this ambitious process aimed at improving services and improving Kenya’s ranking in the World Bank Doing Business Report is the platform that will …

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LEGAL ALERT: Conversion of Land Reference Numbers to New Parcel Numbers

Background Section 6 of the Land Registration Act, 2012, empowers the Cabinet Secretary Ministry of Lands and Physical Planning in consultation with the national and county governments to constitute, limit or vary land registration units which are to be identified in unique and distinctive names or blocks. In exercise of these powers, on 22nd November …

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CASE WATCH: Tax Tribunal rules on Application of Statutory Provisions Governing Customs Valuation of Imported goods.

Tax appeal No. 150 of 2015- Bidco Oil Refineries Limited vs. Commissioner of Customs Services The appellant in this case, Bidco Oil Refineries Limited is a limited liability company incorporated in Kenya carrying out the business of import, manufacture and refining of edible oils and related products. The respondent on the other hand, is a …

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