• Finance Act, 2021, January Tax law Changes & Data Privacy Act, 2019
Article:

Finance Act, 2021, January Tax law Changes & Data Privacy Act, 2019

11 February 2022

Henry Sang, Tax Director |

Following the assent of the Finance Act, 2021, the following sections came into operation from 1 January 2022. ​

​This issue also highlights the requirements of the Data Protection Act, 2019 and recent draft subsidiary legislations that are awaiting parliamentary approval.​

​Income Tax​

  • Section 16 - thin capitalisation​

  • section 18 - transfer pricing and related parties ​

  • section 13 - insurance, education and health reliefs​

  • section 39B - set-off tax rebate for apprenticeship​

  • second schedule - capital allowances​

  • ninth schedule - taxation extractive industries​​

Tax Procedures Act​

  • Section 47 - refund of overpaid tax​

The Kenya Data Protection Act, 2019 (the Act)

 

The Kenya Data Protection Act 2019 was legislated into law in November 2019 (‘the Act’).

The three regulations;

  • The Data Protection General Regulations 2021,
  • The Data Protection (Registration of Data Controllers and Data Processors) Regulations 2021 and
  • The Data Protection (Complaints Handling and Enforcement Procedures) Regulations 2021 (collectively ‘the Regulations’)

was enacted into law on 12 February 2022. Here are quick links to the Act and the Regulations, forms and templates which have been complied by our in-house Data Protection Consultant, Amit Gadhia.