Executive summary
On 20 September 2021, the High Court of Kenya in Machakos (the High Court) declared that the minimum tax provisions as stipulated in section 12D of the Kenya Income Tax Act (KITA) and the minimum tax guidelines are unconstitutional. The High Court therefore barred the Kenya Revenue Authority (KRA) from implementing the said provisions.
This followed a petition by several affected and interested parties who sought relief from the implementation of the minimum tax due to the advers…