Kenya Revenue Authority (KRA) is introducing a Business Tax Compliance Certificate to combat widespread VAT non-compliance and foster a fair business environment. This new certificate will specifically require adherence to all tax regulations, including the adoption of the Electronic Tax Invoice Management System (eTIMS), to address a significant revenue shortfall and level the playing field for businesses.

• VAT revenue in the 2021/22 financial year underperformed by 39.8 percent, a gap KRA aims to reduce to 19.8 percent.
• Only about 508,000 businesses have so far onboarded eTIMS, despite it being a legal requirement.
• The new certificate will differentiate fully compliant businesses from those that have previously obtained Tax Compliance Certificates (TCCs) despite non-compliance.

Uchumi Supermarkets faces a new threat to its recovery plan as a contentious High Court ruling stalls the sale of its 17-acre Kasarani property, a crucial part of its Company Voluntary Arrangement (CVA).

• The CVA, approved by creditors, relies heavily on the sale of the disputed land to settle debts.
• The company's Monitor, FCPA Owen Koimburi, stated the High Court ruling "continues to threaten the CVA."
• A Senior Counsel has been appointed to lead an appeal in the Court of Appeal (reference E455 of 2025) for the property sale.
• 95 percent of planned creditor payments have been made, including full settlement of bank loans.
• Plans to redevelop the Lang’ata Hyper property are also delayed due to a tenant refusing to vacate.