Kenya's High Court issued a judgment on 20 September 2021 finding that the minimum tax introduced under Section 12D of the Income Tax Act is unconstitutional. The minimum tax was originally introduced with effect from 1 January 2021 by the Finance Act 2020, but the High Court issued conservatory orders in April 2021 suspending the implementation of the Minimum Tax, pending the hearing and determination of a petition filed by the Isinya Bar Owners Association and the Kenya Association of Manuf…