Kenya Tax Laws (Amendment) Bill 2018 Submitted to Parliament

Kenya's Tax Laws (Amendment) Bill, 2018 has been submitted to parliament and is currently under consideration. Main measures of the bill include:

• A change from zero-rated to exempt for VAT purpose for the following supplies:
  • The transfer of a business as a going concern by a VAT-registered person to another VAT-registered person;
  • Taxable goods for use in the construction of 5,000 housing units (minimum), or a hotel conference facility by a licensed SEZ operator or developer;
  • The supply of na…