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Kenya’s Standards Levy Order, 2025 (Legal Notice No. 89 of 2025) introduces major updates for manufacturers, effective 16 May 2025. Key changes include a shift in levy calculation from ex-factory price to customs value, expanded classifications of manufacturers, and new annual levy caps. The revised order clarifies obligations for industries such as textiles, construction, agriculture, and software development. Businesses must now pay 0.2% of customs value monthly, with exemptions and caps outlined for smaller manufacturers. Stay informed to ensure compliance with Kenya’s updated trade and industry regulations.

Mental health and well-being in the workplace have become essential for employee productivity, engagement, and overall job satisfaction. Organizations are increasingly recognizing the importance of fostering a supportive and inclusive work environment by providing mental health resources, flexible work arrangements, and promoting open communication. Investing in workplace wellness initiatives improves employee retention, reduces stress, and enhances collaboration. Prioritizing mental health benefits both individuals and the organization, creating a thriving and resilient workforce.

The role of HR in delivering Environmental, Social, and Governance (ESG) value is pivotal. Beyond traditional responsibilities, HR can integrate ESG into workplace culture by promoting sustainability, inclusivity, and ethical governance. This involves initiatives like implementing green HR policies, driving diversity and inclusion programs, supporting employee well-being, and fostering ethical leadership. By embedding ESG principles, HR helps businesses enhance reputations, meet stakeholder expectations, and achieve long-term success. Organizations embracing HR's role in ESG create positive impacts for employees, investors, and society.

Explore strategies to create a Gen Z-friendly workplace, catering to the unique expectations and values ​​of the generation born between 1997 and 2012. Key strategies include fostering a purpose-driven culture, promoting diversity and inclusion, offering flexibility, providing real-time feedback, supporting continuous learning, enhancing employee well-being, and embracing a tech-savvy environment. These efforts aim to attract and retain top Gen Z talent, ensuring long-term success and a competitive edge in the marketplace.

This article delves into the concept of excellence, emphasizing continuous improvement over perfection. It discusses the importance of enjoying one's work, the value of hard work, and the pursuit of excellence as a journey rather than a target. The author shares personal experiences and advises against comparing oneself to others, highlighting the significance of personal accountability and measuring growth against one's past self.

The Tax Procedures Amendment Act, 2024, signed into law by President William Ruto on December 11, 2024, introduces several key changes to the Tax Procedures Act of 2015. Notably, it extends the Tax Amnesty Program, with the base period starting from December 31, 2023, and concluding on June 30, 2025. Additionally, the Act clarifies the reverse invoicing threshold and provides detailed guidelines on the contents of an electronic tax invoice.

Explore the various challenges businesses face today, including financial, regulatory, and climate risks, with a focus on the pervasive threat of fraud. Learn about the tactics used by fraudsters and how businesses can protect themselves during Fraud Awareness Week.

The National Treasury has introduced the Tax Laws (Amendment) Bill, 2024 and the Tax Procedures (Amendment) (No.2) Bill, 2024, which propose changes to several tax acts. These bills had their First Reading on 13th November 2024. The public is invited to participate and provide comments on 22nd and 23rd November 2024. Our alert compares these amendments with the withdrawn Finance Bill, 2024.

On 20th May 2024 KRA informed the public on its intention to conduct a public participation to obtain views on the Free on Board (FOB) values for used motor vehicles before implementation of a new motor vehicle valuation database by 31st August 2024.

On 31st July 2024 the Court of Appeal (CoA) rendered a judgement in the CIVIL APPEAL NO. E003 OF 2023 declaring the Finance Act 2023 unconstitutional.

The Supreme Court of Kenya, on 21st February 2024 overturned the decision of the Court of Appeal that had declared that the NSSF Act 2013 was constitutional.

Transfer Pricing Update

In this alert GT is sharing key highlights of the changes adopted from the proposed Finance Bill 2023 affecting different tax streams highlighted above.

In this issue, we review the key tax measures that have taken place in selected African countries from 2022 to date.

The Income Tax Company Return, should be submitted to the Kenya Revenue Authority on or before the 6 month after the end of the reporting period.

Diversity, inclusion, organisation, HR, Grant Thornton