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All About Climate Finance: Climate Finance Instruments at a Glance

Climate resilience-building and adaptation is expensive. According to the Africa Development Bank, Africa requires $2.8 trillion to implement its commitments as set out in the…

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Key Focus Areas for Promoting Good Corporate Governance and Sustainability in 2024

In 2024, the pursuit of good corporate governance and sustainability has become increasingly vital for businesses worldwide. As businesses navigate through a rapidly evolving and…

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Restructuring of the Kenyan Government and its Effect on Flow of Business

In the ever-evolving landscape of governance, the restructuring of government entities holds profound implications for both businesses and individuals alike. In recent years, the Government…

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Increased Focus on Compliance and Regulation (Competition, data protection, environmental, employment and labour relations)

Due to the dynamic nature of the legal landscape, we anticipate various regulatory changes and shifts in legislation and compliance for various corporate structures foe…

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Regulating Emerging Technologies and General Law In And Around The Onboarding of Emerging Technologies

a. Data Protection and Privacy laws Although the Data Protection Act, 2019 is still in operation, the objectives of the Act are yet to be…

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How the Affordable Housing Project in Kenya is Revolutionizing the Financial Landscape

The Affordable Housing Project (“the Project”) was developed as a means of safeguarding the right under Article 43(1)(b) of the Constitution of Kenya, 2010 to…

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Ongoing Streamlining of Land Registration Services And The Surrounding Structures

To promote and transform the effective delivery of Government Services, the Government of Kenya has progressively invested in the improvement of land registration services and…

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Navigating The Global Shift Towards Good Governance: The Do's and Don'ts

Devolution is one of the most noticeable changes brought about by the Constitution of Kenya, 2010, which has been characterized as progressive and transformative on…

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Charting the Path Ahead: Anticipating Trends of Kenya's Legal Landscape in 2024

As we embark on a new year, it is essential to reflect on the evolving landscape of the legal industry and anticipate the trends that…

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CMA Working Towards Regulation and Registration of Real Estate Investment Trust (REIT)

Recently, the Capital Markets Authority in collaboration with key stakeholders proposed the creation of the Kenya National REIT. In 2013, Kenya became the third African…

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Review of The KICA Regulations and Its Potential Impact on The Industry

The Kenya Information and Communications (Amendment) Bill, 2023 seeks to introduce provisions on the ‘Presumption of Dominance’. It also sets out the criteria for determining…

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Okoiti V The Board, Export Processing Zones Authority & 3 Others; Otieno (Interested Party) (Petition E133 Of 2021) [2022] KEELRC 3771 (KLR) (29 July 2022) (Judgment)

ELRC pronounces itself on the governance of State Corporation with respect to the role Of Cabinet Secretaries in the appointment of Chief Executive Officers of…

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Fringe Benefit Tax and Deemed Interest Rate

Section 12B of the Income Tax Act provides for the payment of the fringe benefits tax. Pursuant to this section, fringe benefits tax is payable…

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Highlight of The Proposed Competition Authority Draft Consolidated Administrative Remedies and Settlement Guidelines, 2023

Section 8 (2) of the Competition Act No 12 of 2010 grants the Competition Authority the power to regulate its internal procedures and conduct of…

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Enforcement of Bank Performance Bonds; Key Takeaways From High Court Case No. E059/2022 Magnate Ventures Limited -Vs- Credit Bank Plc.

Magnate Ventures, a local economic giant, has successfully converted Credit Bank’s liability towards a Chinese firm, into an asset as Credit Bank was ordered by…

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Review of The Draft Income Tax (Transfer Pricing) Rules, 2023

On 4th September 2023, the Cabinet Secretary (Treasury and Economic Planning) through the Commissioner General (KRA) published the Draft Income Tax (Transfer Pricing) Rules, 2023…

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A review of Extended Producer Responsibility (EPR) practice and regulation in Kenya

Emerging from the need to address products’ environmental and health impacts, Kenya, through the Ministry of Environment and Forestry, established the Extended Producer Responsibility (EPR)…

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Court of Appeal Underscores The Importance of Consultation In Redundancy Processes: An Analysis of The Judgement In The German School Society V Helga Ohany

A consolidated appeal arising out of a judgment and decree from the Employment and Labour Relations Court was presented before the Court of Appeal. Central…

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Update on The Operationalization of Stamp Duty (Valuation of Immovable Property) Regulations, 2020

Chief Government Valuer publishes and appoints accredited private valuers in line with the Stamp Duty (Valuation of Immovable Property) Regulations, 2020 to operationalize various provisions…

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Notable Regulations Under the NSSF Act 2013

Following the determination of the Court of Appeal in Civil Appeal No. 656 of 2022 The National Social Security Fund Board of Trustees v Kenya Tea…

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NSSF Act Back on Track – Impact of The Judgment in Nairobi Civil Appeal No. 656 of 2022 The National Social Security Fund Board of Trustees vs. Kenya Tea Growers Association & Another

The Court of Appeal in Civil Appeal No. 656 of 2022 The National Social Security Fund Board of Trustees v Kenya Tea Growers Association & Another…

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The Physical and Land Use Planning Regulations,2021-March 2022

The Physical and Land Use Planning (Development Permission and Development Control) (General) Regulations 2021.  These Regulations govern the submission of applications for development permissions highlighting…

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An Overview of The Draft Copyright Tribunal (Procedure) Regulations, 2022

The Copyright Act establishes the Copyright Tribunal (the Tribunal) which hears and determines disputes related to a dispute over the registration of copyright and appeals…

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Court of Appeal Pronounces Itself on The Question of Renewal of Fixed Term Contracts in Employment.

1.1 Introduction The Court of Appeal in Transparency International-Kenya v Teresa Carlo Omondi (Civil Appeal No.81 of 2018) pronounced that the doctrine of legitimate expectation…

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Kenya’s Labour Court Rules In A Landmark Decision That MNCs & TNCs Can Be Sued In Their Own Name In Kenya.

Justice Gakeri’s decision that Facebook’s parent company, Meta, can be sued in Kenya is a significant ruling for the tech giant and the multinationals operating…

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Highlights of The Startup Bill, 2022

The Startup Bill, 2022 seeks to establish incubation programmes for startups and basically foster the startup ecosystem in Kenya. Generally, incubation programmes seek to provide…

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Kenya To Clampdown on Counterfeit Goods: Implementation of Recordation of Intellectual Property Rights for Imports.

Effective 1st January 2023, the Anti-Counterfeit Authority (ACA), the principal government agency mandated to prohibit trade in counterfeit goods in Kenya, started the implementation of Recordation…

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Steps Towards Regional Harmonized Regulation of Digital Markets. Africa Competition Authorities Dialogue on Regulation of Digital Markets

The Competition regulators from Kenya, South Africa, Nigeria, Mauritius and Egypt in 2022 signed a memorandum of understanding to work together under the Africa Heads…

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Out With The Old! – Lets Converse Conversion

Transitional provisions under the Ministry of Lands remain despite protest on the general impact on transactions and the economy. In the previous regime, Title Deeds…

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State of Kenya Transition to e-Mobility

Globally, electric mobility (E-mobility) is rapidly picking momentum with massive technology and capital deployed by investors on electric vehicles (EVs). Pursuant to the latest EV…

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CMA Issues Share Buyback Guidelines

The CMA vide Gazette Notice No. 12325 issued guidelines for listed companies that intend to undertake share buybacks. Some of the salient directives in the…

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Highlights of The Startup Bill, 2022

The Startup Bill, 2022 seeks to establish incubation programmes for startups and basically foster the startup ecosystem in Kenya. Generally, incubation programmes seek to provide…

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Implication of Commencement of Recordation of IPR by the Anticounterfeit Authority-December 2022

The Anti-Counterfeit Authority (ACA) is a statutory body established by section 3 of the Anti-Counterfeit Act, No. 13 of 2008 with the mandate to prohibit…

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An Overview of The Draft Copyright Tribunal (Procedure) Regulations, 2022

The Copyright Act establishes the Copyright Tribunal (the Tribunal) which hears and determines disputes related to a dispute over the registration of copyright and appeals…

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Africa Continental Free Trade Area: An Opportunity for Africa to Display its Intimidating Arsenal After a Pandemic

Africa has a reason to smile after trading within the African Continental Free Trade Area (“AfCFTA”) began on 1 January 2021, marking a significant milestone…

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Government Agenda and Priorities

The government has identified key areas of priority and measures are already in place to champion the implementation of the policies in the government’s agenda.…

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Anticounterfeit Authority mandates Recordation of IPRs by Brand owners

The Anti-Counterfeit Authority (ACA) has moved to implement by public notices new powers introduced through the Statute Law (Miscellaneous Amendments) Act of 2018 under Section…

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World Bank Kenya Country Partnership Framework FY 2023-2028

The World Bank recently published the Country Partnership Framework (CPF) which sets out the World Bank Group’s (WBG) strategy for supporting Kenya’s Vision 2030 and…

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Implication of Commencement of Recordation of IPR by the Anticounterfeit Authority

The Anti-Counterfeit Authority (ACA) is a statutory body established by section 3 of the Anti-Counterfeit Act, No. 13 of 2008 with the mandate to prohibit…

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KRA Inflation Adjustment on Specific Rates under the Excise Duty Act & Miscellaneous Fees & Levies Act

KRA Commissioner General is required under the Excise Duty Act, 2015, and Miscellaneous Fees and Levies Act, 2016 to adjust annually, the specific rates of…

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2023 Budget Policy Statement

The National Treasury and Economic Planning released the Draft 2023 Budget policy statement (BPS) on 18th January 2023. The policy statement prepared under the new…

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Excise Duty (Excisable Goods Management System) (Amendment) Regulations, 2023

The Cabinet Secretary for National Treasury and Economic Planning published the draft Excise Duty (Excisable Goods Management System) (Amendment) Regulations 2023 in accordance with Section…

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Legal and Regulatory Changes to Incorporate ESG for Kenyan Enterprises

Many enterprises are looking at how the implementation of environmental social and governance (ESG) measures will contribute to the long-term success of their businesses. ESG…

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Fractional Share Ownership in Kenya

Recently, the Nairobi Securities Exchange (NSE) announced the introduction of fractional investing in Kenyan stocks. Fractional investing allows people to buy less than a whole…

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Income Tax Act (Financial Derivatives) Regulations, 2022.

The Finance Act, 2022 amended Section 3(2) of the Income Tax Act, to introduce income tax on gains accrued in or derived from Kenya by…

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Constitutionality of sections 46 and 46A to 46G of the Copyright Act and classification of Music Copyright Society of Kenya under the Copyright Act

Case Law: Music Copyright Society of Kenya v Kenya Copyright Board and 2 others (Constitutional Application E435 of 2020) The brief facts were as follows.…

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Income Tax Act (Financial Derivatives) Regulations, 2022

The Nairobi Securities Exchange derivatives market (NEXT), was launched on 4th July 2019, with the aim of facilitating the trading of the futures contract on…

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KRA Tax Raise on Foreign Companies Following OECD International Tax Agreement

Recently, the Organization for Economic Co-operation and Development (OECD) proposed reforms on the global corporate tax regime. These reforms seek to end the “race to the…

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KRA wants Per Diem, Overtime and other Employee Allowances Taxed

Kenya Revenue Authority (KRA) has started a crackdown on firms under-declaring their payrolls in what will see employees pay taxes on items like overtime, leave…

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Sustainable Energy Fund for Africa

The Sustainable Energy Fund for Africa has secured a fresh injection of $.64 million in grant funding from the Norwegian Agency for Development Cooperation (NORAD)…

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Climate Finance for Eco-Friendly Projects

Climate finance committed by major multilateral development banks (MDBs) rose in 2021 with over USD. $. 19 billion committed to climate change adaptation finance, according…

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Highlights of the Sustainable Waste Management Act

The Sustainable Waste Management Act, No.31 of 2022, was signed into law on 7th July 2022. It was developed by the Ministry of Environment and…

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Navigating Environmental & Social Management System (ESMS) Developments in FDI Contracts

The current business landscape has been transformed by various initiatives geared towards combating climate change, calls for racial equity, improvement of labour standards coupled with…

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End of Higher Capital Requirements Waiver Period for Banking Institutions

Banking institutions in Kenya are expected to have complied with full capital requirements introduced through the International Financial Reporting Standards 9 (IFRS 9) by the…

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Kenya Lifts 10-year GMO Ban

Kenya approved the cultivation of genetically modified (GM) crops on Monday, 3rd October lifting a 10-year ban on biotechnology foods in the country. This is…

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Launch of AfCFTA Guided Trade Initiative

AfCFTA Guided Trade Initiative was officially launched on 7th October 2022 in Accra by the AfCFTA secretariat. The Guided Trade Initiative intends to achieve its…

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Increase in Capital Gains Tax

Capital Gains Tax (CGT) is tax that is levied on sale or transfer of property situated in Kenya. If property, such as land, buildings, stocks and shares,…

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Africa Energy Market Dashboard Launched at Africa Energy Week 2022

The African Energy Chamber and the United Nations Economic Commission for Africa (UNECA) launched the Africa Energy Market Dashboard pilot on 19th October 2022 at…

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2022 United Nations Climate Change Conference (COP27)

The 2022 United Nations Climate Change Conference more commonly referred to as COP27 was held from 6 November to 20 November 2022 in Sharm El…

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Limits on the Jurisdiction of the Small Claims Court

The Small Claims court was created by the Small Claims Court Act, 2016 to reduce the backlog of case through creating an alternative avenue to…

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Implementation Path for the Hustler Fund and how MSMES/SMES can tap into the Fund

The President, Dr. William Ruto in his manifesto pledged to rollout the KES 50 billion hustler fund dedicated to the capitalization of micro, small and…

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Increase on Loan Interest Rates

A. Causes of the rising cost of loans by commercial banks The Central Bank of Kenya Act grants the Central Bank of Kenya (CBK) numerous…

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The new administration’s focus on trade agreements to which Kenya is a party to and the implications for industries such as agriculture, textile and apparel

President Ruto’s administration has indicated its commitment to leveraging Kenya’s trade relations with various countries in order to create opportunities for Kenyan citizens, businesses and…

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EAC, Common External Tariff (CET)

Trade Principal Secretary Johnson Weru in a statement released on 14th September stated that UK is demanding that its exports to Kenya be exempted from…

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US-Kenya Trade Engagements-September 2022

The United States has overtaken Uganda to become the largest market for Kenyan goods. According to Kenya National Bureau of Statistics (KNBS), Kenya’s exports to…

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Realization of Africa Continental Free Trade Area (AfCFTA)

Kenya officially began trading under Africa Continental Free Trade Area (AfCFTA) with Associated Battery Manufacturing EA Ltd being the first Kenyan company to export its…

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Legal Update on Conversion of Title

In a notice dated 26th July 2022, the Ministry of Lands and Physical Planning (‘Ministry’) notified the public of the change of the transition date…

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Deadline for Licensing Unregulated Digital Credit Providers with Central Bank of Kenya is September 17th 2022”

On 18th March 2022, the Central Bank of Kenya (CBK) published the Central Bank of Kenya (Digital Credit Providers) Regulations, 2022 that seek to regulate digital…

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Developing Jurisprudence in the Banking Sector

AIDA ATIKU vs CENTENARY BANK, HCCS 754 of 2020 (Uganda) Recently, High Court in Uganda ruled that the risk of loss for an unauthorized transaction…

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Registration of Data Controllers and Processors with the ODPC

The Data Protection (Registration of Data Controllers and Data Processors) Regulations, 2021 (hereinafter “the Regulations”) took effect on 14th July 2022. The implication of this…

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Digital lenders move to court to challenge 20 percent Excise Tax

The first schedule to the Excise Duty Act 2015 was amended by inserting the following proviso, “excise duty on fees charged by digital lenders at…

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Ministry of Energy White Paper

In late July 2022, the Ministry of Energy issued the Energy Sector White Paper which puts forward a transformational agenda for accelerating Kenya’s low-carbon transition…

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Nuclear Power Generation in Kenya

In 2019, the Kenya Nuclear Electricity Board (KNEB) transitioned to the Kenya Nuclear Power and Energy Agency (NuPEA) to undertake preparations for the development of…

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Update on the Finance Act, 2022

The Finance Act, 2022 (the Act) was signed into law by the President on 21 June 2022, published on 23 June 2022 and gazetted on…

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Kenya Power signs PPA with Ethiopian Power Producer

On 28th July 2022, the Kenya Power and Lighting Company Plc (Kenya Power) and Ethiopian Electric Power (EEP) signed a Power Purchase Agreement (PPA) to…

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KRA cannot demand VAT over Promotional and Marketing Services done for Foreign Companies as such are deemed as Export Services

Google Kenya Limited -Vs- Commissioner of Domestic Taxes: Civil Appeal No. ITA E004 of 2021  This was a judgment of the High Court following the…

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A Director Is not an Employee of the Company

Rift Valley Water Services Board & 3 Others -Vs- Geoffrey Asanyo & 2 Others: Civil Appeal No. 60 Of 2015  The appeal was lodged following…

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Obligation on Employers under NHIF Act Temporarily Suspended

The Employment and Labour Relations Court (ELRC) in Federation of Kenya Employers v National Health Insurance Fund Management Board & Cabinet Secretary Ministry of Health…

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Kenya Revenue Authority (Amendment) Bill, 2022

On the 13th of April 2022, the Kenya Revenue Authority (Amendment) Bill, 2022 (“the Bill”) was published. The Bill seeks to inter-alia amend the Kenya…

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The Land Control Bill, 2022

The Land Control Bill, 2022 which was gazetted on 25th February 2022 seeks to repeal and replace the Land Control Act (Cap 302). The main…

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Public Participation Threshold

Recently, the court in Mugo & 14 others v Matiang’i & another; Independent Electoral and Boundary Commission of Kenya & 19 others (Interested parties) [2022]…

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Implication of the Scrap Metal Rules, 2022

On 26th April 2022, the Ministry of Industrialization, Trade and Enterprise Development gave an update on the moratorium on trade in scrap metal which was…

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Nairobi Securities Exchange (NSE) Guidelines on ESG Reporting

The Nairobi Securities Exchange (NSE) has launched rules on social impact reporting for firms, underlining ESG’s growing importance. By issuing these rules, the NSE aims…

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Termination of Probationary Contract

Monica Munira Kibuchi & 6 others v Mount Kenya University; Attorney General (Interested Party) [2021] eKLR  http://kenyalaw.org/caselaw/cases/view/217394/ A. Brief Facts The Respondent advertised in the Daily…

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The Employment (Amendment) Act, 2019 (National Assembly Bills NO. 79 OF 2019)

The Bill seeks to gives reprieve to job seekers by requiring employers to only ask for relevant clearance or compliance certificates “upon granting an offer…

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The Employment (Amendment) Bill, 2021 (The “Bill”) (Senate Bills No. 54 Of 2021)

The Bill seeks to amend the Employment Act of 2007 (the “Act”) to introduce and provide for the right to disconnect; the right of employees…

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Capital Markets (Public Offers and Listing of Securities) Regulations,2022

The CMA commenced a 30-day public exposure of the Draft Capital Markets (Public Offers and Listing of Securities) Regulations 2022 running from May 2nd to…

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The Physical and Land Use Planning Regulations,2021.

The Physical and Land Use Planning (Development Permission and Development Control) (General) Regulations 2021. These Regulations govern the submission of applications for development permissions highlighting…

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Retirement Benefits Schemes Regulations

Benefit Schemes need to review and align their trust deeds and scheme rules to the new Regulations. The Retirement Benefits (Umbrella Retirement Benefits Schemes) (Amendment)…

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The Controller of Budget Regulations, 2021

The Controller of Budget Regulations, 2021 provide a subsidiary framework that facilitates the exercise of the powers of the Controller of Budget. The objective of…

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Limited Liability Partnership (Amendment) Bill, 2021

The bill proposes that at the time of registration, new LLPs must reveal their initial beneficial owners. Existing LLPs must also reveal who their beneficial…

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Beneficial Ownership Notice of Compliance

We bring your attention to Section 93A of the Companies Act, 2015 that requires a company to keep a register of its beneficial owners. The…

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The Companies (Beneficial Ownership Information) (Amendment) Regulations, 2022

The Attorney General vide Legal Notice No. 32 gazetted the amendments of the Companies (Beneficial Ownership Information) Regulations, 2022. The Regulations are on the disclosure…

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Guidelines on share buyback for listed companies

The CMA vide Gazette Notice No. 12325 issued guidelines for listed companies that intend to undertake share buybacks. Some of the salient directives in the…

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The Nairobi International Financial Centre (General) Regulations, 2021-

The president signed the Nairobi International Financial Centre Act, providing the legal framework to facilitate the development of an efficient and globally competitive financial services…

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CBK Digital Currency

Following the outbreak of the coronavirus (COVID-19) pandemic, digital platforms have emerged as important financial inclusion tools across the world. To reap the full benefits…

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IFMIS System Enhancement

The National Treasury has been working towards improving the efficiency and effectiveness of Public Finance Management (PFM) in Kenya. The Integrated Financial Management Information System…

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Ensuring Resilience for Technology Startups

The technology start-up ecosystem has proved to be challenging with a number of technology startups in Kenya shutting down their operations in the last few…

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Enforcement of the Data Protection Act Draft Regulations

The Data Protection Act Draft Regulations include the Data Protection (General) Regulations, 2021, the Data Protection (Complaints Handling and Enforcement Procedures) Regulations, 2021, and the…

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The Information Communication Technology Practitioners Bill, 2020

The National Assembly passed the Information Communication Technology Practitioners Bill, 2020 on 8th June 2022. First introduced in 2016 by the Majority Leader, Aden Duale,…

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Designation of KETRACO as the system operator

On 15th January 2022, the Energy and Petroleum Regulatory Authority (‘EPRA’) through a gazette notice designated the Kenya Electricity Transmission Company (‘KETRACO’) as the system…

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Increase in electricity prices

In October 2022, Kenya Power and Lighting Company (Kenya Power) made a tariff review application to EPRA for higher energy charge tariffs that are expected…

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Draft Energy (Solar Water Heating) Regulations, 2022

On 13th January 2023, EPRA gazetted the Draft Energy Draft Energy (Solar Water Heating) Regulations (‘Draft Regulations’) for public comment. The Draft Regulations seek to…

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Draft Energy Net Metering Regulations, 2022.

On 13th January 2023, the Energy and Petroleum Regulatory Authority (‘EPRA’) gazetted the Draft Energy (Net-Metering) Regulations (‘Draft Regulations’) for public comment. The main objective…

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Digitization and Automation of Government Services (ARDHI SASA, eFILING, BRS)

E-Government is the use of a range of information technologies by government agencies with the aim of transforming government operations to provide better services for…

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Implication of the abandonment of LIBOR

The end of 2021 saw the sunset for the London Interbank Offered Rate (‘LIBOR’), the most widely used interest rate benchmark in the world, Kenya included.  In…

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Regulation of Digital Lenders - the Central Bank of Kenya (Amendment) Act, 2021 and publication of Central Bank Digital Credit Providers Regulation

In a move regulate the sector and deal with concerns raised, the Central Bank of Kenya (Amendment) Act, 2021 was passed on 7 December 2021.…

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A Review of the Data Protection (General) Regulations 2021

The Data Protection (General) Regulations (the “Regulations”) set out the procedure for enforcement of the rights of data subjects and further, elaborate on the duties,…

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Data Protection (Compliance and Enforcement) Regulations 2021

Regulation 3 of the Data Protection (Compliance and Enforcement) Regulations 2021 provides that the object and purpose of the Regulations is to give effect to…

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