Review & Drafting of Legislative and Regulatory Instruments

General advice, drafting and interpretation of statutes and other legislative or regulatory instruments. The firm also offers advice on interpretation of judgments and rulings especially those that involve the public interest, for example, we are currently advising Kenya Revenue Authority on the issues raised in a Court of Appeal judgment that arose in relation to issues of interpretation of provisions of the Income Tax Act CAP 470, Laws of Kenya that include:-

  • What income is and when tax is due.
  • The Agency Notice: whether it can be issued after assessment.
  • The powers of the Commissioner of Income Tax with regard to informers and investigation of intended evasion of payment of tax.