Insight type: Legal Alert

On April 4, 2022, the President signed five bills into law including the Employment (Amendment) Act 2022 (the Amendment Act) which amends section 9 (General provisions of a contract of service) of the Employment Act 2007 (the Act). The purpose of the amendment is to reprieve job seekers who are often required to fulfil heavy documentation requirements when applying for work. These include clearance or compliance certificates from some or all of the following agencies: the Kenya Revenue Authority, the Directorate of Criminal Investigations, the Higher Education Loans Board, the Credit Reference Bureau and the Ethics and Anti-Corruption Commission. 

The Ministry of Lands and Physical Planning (MOLPP) has been undertaking the process of conversion and migration of land titles issued under the following repealed statutes namely the Indian Transfer of Property Act, the Government Lands Act, the Registration of Titles Act, the Land Titles Act and the Registered Land Act.

Banks often have standard terms and conditions with borrowers which entitle them to set off a borrower’s debts against amounts held in different accounts of the same borrower.

Unlike traditional assets which are generally traceable using documents, the main challenge in the process of inheriting cryptocurrency is accessing the deceased’s digital wallet. If the deceased did not leave behind a clue on how to access the digital wallet, then the cryptocurrency will be lost forever.

 

On 13 June 2019, the Parliament of Tanzania passed the Finance Act 2019 (the Act) which came into force on 1 July 2019. The Act amended the Tax Administration Act, Cap. 438 to establish an office known as Tax Ombudsman Service. This Office is established within the Ministry of Finance and Planning under section 28A of the Act.

At an awareness session on the Settlement Procedure conducted by the Financial Services Commission (the “Commission”) on 12 April 2022, the Chief Executive of the Commission stressed that the Settlement Committee is not a ‘whitewashing’ instance and that settlement discussions might take place in parallel with any investigation, inquiry or referral to the Enforcement Committee which have already started.

The Finance Bill, 2022 was published and gazetted on 8 April 2022. The Bill proposes to make amendments to a raft of tax-related laws in Kenya, including the Income Tax Act (Chapter 470, Laws of Kenya), the Value Added Tax Act, 2013, the Tax Procedures Act, 2015, the Miscellaneous Fees and Levies Act, 2016 and the Excise Duty Act, 2015, among others. Additionally, the Bill proposes changes to other statutes such as the Capital Markets Act, the Insurance Act, the Unclaimed Financial Assets Act, the Statutory Instruments Act and the Evidence Act.

In March 2022, legislation was rushed through the UK Parliament to introduce the Register of Overseas Entities owning UK land (ROE). The new measures are intended to increase transparency and the effect is wide ranging.

This legal alert addresses the issue of whether or not it is possible for an employer to mandate its employees to undergo mandatory COVID-19 vaccinations and whether such an action can be legally supported.

On 29 October 2021, Zambia’s Honourable Minister of Finance and National Planning, Dr Situmbeko Musokotwane, MP presented Zambia’s national budget for the 2022 fiscal year to the National Assembly. In doing so, the Minister proposed to widen the tax base by introducing property transfer tax (PTT) on the transfer of “mineral processing licenses” (i.e. a license which enables the holder to process minerals and cut, polish and manufacture jewellery) or “an interest in a mineral processing license”.