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Articles by Brian Sabare
Finance Act 2026 - Tax Alert On Notable Changes
E ENS More ENS is an independent law firm with over 200 years of experience. The firm has over 600 practitioners in 14 offices on the continent, in Ghana, Mauritius, Namibia, Rwanda, South Africa, Tanzania and Uganda. Kenya’s Finance Act, 2026 reshapes key tax rules for individuals, businesses and multinationals. Effective mainly from 1 July 2026, with phased changes from September 2026 and January 2027, it updates seven major tax and levy laws across Kenya. Kenya Tax
Withholding VAT Is Independent Of The Suppliers' VAT Registration Status
George Muthee’s articles from ENS are most popular: within Tax topic(s) in Asia in Asia in Asia in Asia in Asia ENS are most popular: within Accounting and Audit, Cannabis & Hemp and Consumer Protection topic(s) The Tax Appeals Tribunal (“TAT”) recently ruled in County Government of Kisii v Commissioner of Domestic Taxes, on whether Withholding Value Added Tax (“WHVAT”) is chargeable on payments made to suppliers who are not registered for VAT.
A Summary Of Key Implications Of The Finance Act 2025 Amendments
Kenya's Finance Act, 2025 (“the Act”), which was assented to on 27 June 2025, ushers in a raft of amendments affecting individuals and businesses alike. The changes, most of which take effect from 1st July 2025 with a few slated for 1st January 2026, are designed to streamline tax administration, enhance revenue collection, and bring Kenya's tax regime in line with international standards. The alert below provides briefly summarises some of the key changes introduced by the Act.
Are Tax Penalties A Tax In Uganda?
Hon. Justice Stephen Mubiru, head of Uganda's specialist Commercial Court, is renowned for his encyclopaedic judgments, which provide a full discourse on the applicable relevant law in each case. His extensive research makes the study of his judgments a valuable resource for students and practitioners alike. It is almost unthinkable to label a decision by Justice Mubiru as per incuriam, made in ignorance of the law. But this is exactly what the Tax Appeals Tribunal did.
Are tax penalties a tax in Uganda?
Hon. Justice Stephen Mubiru, head of Uganda’s specialist Commercial Court, is renowned for his encyclopaedic judgments, which provide a full discourse on the applicable relevant law in each case. His extensive research makes the study of his judgments a valuable resource for students and practitioners alike. It is almost unthinkable to label a decision by Justice Mubiru as per incuriam, made in ignorance of the law. But this is exactly what the Tax Appeals Tribunal did.
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