The High Court of Kenya has in a case between five (5) petitioners and four (4) respondents held that the Finance Act, 2022 was founded and implemented legally.
In addition, the high court stated that the effective date of the provisions in the Finance Act, 2022 were constitutional contrary to the petitioners' claims.
As indicated in this Tax Alert, the high court dismissed the petitions consolidated to Petition No. E338 of 2022 citing they lacked merit and not deserving of reliefs sought.