Challenges Over Kenyan Tax Laws, Import Duties, and University Law Program Licensing - January 2026
A leading tax expert is urging the separation of expense deductibility from eTIMS compliance, warning that the mandate in the Finance Act 2023 could harm businesses by disallowing legitimate expenses not supported by an electronic invoice by January 1, 2026. Following a High Court ruling that declared a 10 percent import duty on crude palm oil unconstitutional, PwC has advised importers to pursue refunds for the duty paid for the 12-month period ending June 30, 2025. In the education sector, it was revealed that several universities, including the University of Nairobi (UoN) and Moi University, are operating Bachelor of Laws (LLB) programmes with expired or pending license renewals from the Council of Legal Education (CLE), which could risk the recognition of their students' degrees.
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Expert want expense deductibility delinked from eTIMS
A leading tax expert in Kenya is urging a separation of expense deductibility from eTIMS compliance, warning that the current mandate in the Finance Act 2023 could significantly harm businesses, particularly MSMEs, by disallowing legitimate expenses if not supported by an electronic tax invoice by January 1, 2026.
