KENYA’S PUBLIC BENEFIT ORGANIZATION REGULATIONS 2026 Introduction The Public Benefits Organizations Act, 2013 (the Act) replaced the Non-Governmental Organizations Co-ordination Act, 1990 to modernize Kenya’s regulatory framework for charitable and public benefit entities. On 18 March 2026, the Cabinet Secretary for Interior and National Administration gazetted the Public Benefit Organizations Regulations, 2026 (the Regulations) under...
Overview Executive summary The Finance Bill, 2026 (the Bill) was tabled before the National Assembly on 5th May 2026 and is currently undergoing public participation. It proposes amendments to various tax laws. Most changes are proposed to come into force on 1st July 2026, while some will be effective from 1st January 2027. This Alert...
International trade presents the perfect challenge—exporters will not ship without guaranteed payment, and importers will not pay without guarantee goods are shipped. Of the solutions innovated in response, the letter of credit has become a faithful mainstay. The importer’s bank makes an irrevocable promise to pay the exporter’s bank if certain conditions are met. This...
In 2022, the Employment and Labour Relations Court invalidated the 2013 National Social Security Fund Act for being unconstitutional. In 2023, the Court of Appeal reversed this decision after finding the Labour Court lacked jurisdiction to hear the original case. Pursuant to the 2023 decision, implementation of the 2013 NSSF Act began in February 2023....
On Monday, 09 October 2023, the President assented to the 2023 Privatization Act. The Act will overhaul the regulatory framework for privatizing public entities established by the 2005 Privatization Act. It represents a notable and hopeful advancement in privatization regulation. It is expected to enhance privatization by simplifying the privatization process and timelines. It is...
Introduction Execution of documents by corporate entities can sometimes be plagued by administrative inefficiencies. This is mainly due to over-reliance on directors to perform this role. In this alert, we highlight what the law provides on execution of documents by companies. What does the law provide? The 2015 Companies Act provides a company may only...
The High Court held the in duplum rule in Section 44 of the Banking Act does not apply to non-deposit taking microfinance institutions.[i] The rule limits interest accrual to equal the principal amount outstanding when a loan becomes non-performing. We analyse below the difference between this decision and the one that held in duplum applies...
A recent High Court ruling will have lenders scratching their heads on how to best secure facilities they issue and enforce full repayment. The High Court, in a decision we expect to be challenged, held a lender who had been allowed to purchase the property securing a facility could not pursue guarantors for any shortfall. The...
In January 2023 the Data Commissioner made a landmark determination in a data protection complaint. The decision put into practice the provisions of the 2021 Complaints Regulations which we analysed here. The Commissioner dismissed a data protection claim and provided much needed clarity on enforcement of the 2019 Data Protection Act. We discuss key aspects...
A recent High Court decision[1] barred the withdrawal of pensions for purchasing residential houses. This had been introduced by the Tax Laws (Amendment) Act, 2020 which amended Section 38 (1A) of the Retirement Benefits Act (the RBA Act). These changes were made operational through the Retirement Benefits (Mortgage Loans) (Amendment) Regulations, 2020 (the Regulations). Section...
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