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.

• Edna Gitachu, a tax analyst, proposes adopting a "Rwanda Model" to allow alternative proof for legitimate expenses.
• The Kenya Revenue Authority (KRA) is standing firm, citing risks of fictitious invoices and recent improvements like eTIMS Lite.
• Gitachu also highlighted an "accounting mismatch" where the KRA's eTIMS system captures invoice generation as immediate income, ignoring standard accounting practices for deferred revenue.

Several Kenyan 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). This situation risks students pursuing degrees that may not be recognized.

• The University of Nairobi (UoN) Law Faculty at Parklands Campus had its license expire on December 10, 2025, with renewal pending audit and inspection.
• CLE Chief Executive Officer Busalile Mwimali highlighted the non-compliance of these institutions.
• Other affected universities include Africa Nazarene University, UMMA University, and Chuka University.

PwC has advised importers in Kenya to pursue refunds for the 10 percent import duty paid on crude palm oil for the 12-month period ending June 30, 2025. This follows a High Court ruling that declared the levy unconstitutional due to a lack of public participation.

• The High Court ruled that the 10 percent duty was unconstitutional, citing violations of Articles 10, 209, and 210 of the Constitution.
• The professional services firm, PwC, issued a tax alert regarding the ruling.
• The court mandated that future applications under the East African Community Common External Tariff require parliamentary scrutiny and public engagement.