
HIGH COURT SUSPEND IMPLEMENTATION OF MINIMUM TAX BY KRA PENDING HEARING AND DETERMINATION OF PETITION NO. E005 OF 2021
The High Court of Kenya has suspended the implementation of Section 12D of the Income Tax Act, Chapter 470 the Laws of Kenya as amended by the Tax Laws (Amendment) (No.2) Act, 2020 that effected the new minimum tax in January 2021.In a detailed ruling delivered by Justice Odunga, the Court granted conservatory orders suspending the implementation of this tax…