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Kenya Supreme Court stays Court of Appeal's decision declaring the Finance Act, 2023 unconstitutional

|Tax Alerts, National/Federal Taxation, G ...|Kenya
Kenya

  • The Supreme Court of Kenya has granted conservatory orders, staying the implementation of the Court of Appeal's judgment that declared the Finance Act, 2023 unconstitutional.
  • The Supreme Court ruled that public interest tilted in favor of granting the conservatory orders.
  • Taxpayers should therefore continue applying the provisions of the Act until the Court decides the consolidated appeal, which will be heard on 10 and 11 September 2024.
 

Detailed discussion

On 20 August 2024, the Supreme Court…