BT_Tax Alert_Finance Act 2021

Further to our alert on Finance Bill 2021, we are pleased to share with you a tax alert on with respect to the tax and other business changes enacted through Finance Act 2021 (the Finance Act”). As you will note, most of the changes proposed under the Bill were enacted through the Act.

The Finance Act amends the following Laws:

  • Income Tax Act (ITA),
  •  Value Added Tax (VAT) Act,
  •  Excise Duty Act,
  •  Tax Procedures Act (TPA),
  •  The Miscellaneous Fees and Levies Act, 2016,
  •  Stamp duty,
  •  Capital Markets Act,
  •  Kenya Revenue Act,
  • Insurance Act,
  • Retirement Benefits Act, and
  • Central Depositories Act.
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