In our previous three articles in this series (see Part I, Part II and Part III) we explored how parties may rely on force majeure clauses, on the doctrines of frustration, impossibility and impracticability of performance or on Material Adverse Change clauses as defences to non-performance or delayed performance resulting from the impact of COVID-19.
Most countries around the world have slowly begun to ease their COVID-19 lockdown restrictions; curfews are being lifted, borders are reopening and certain businesses including airlines and restaurants are resuming operations after months of closure.
The reconstitution of the Tax Appeals Tribunal (TAT) in June 2019 has seen an upsurge of hearings and judgments that had been pending. The tribunal had not been operational from April 2018 when the three-year term of the previous members expired without fresh appointments being made.
In light of COVID-19, several guidelines have been issued by various authorities for the conduct of virtual meetings.
In our previous two articles in this series (see Part I and Part II) we covered how parties may rely on force majeure clauses or on the doctrines of frustration, impossibility or impracticability of performance as defences to non-performance or delayed performance as a result of the impacts of COVID-19.
The COVID-19 pandemic and Government-imposed measures to contain its spread have triggered a large-scale disruption of the Kenyan economy, leading to a slowdown in many sectors. Given the local and global effects of the pandemic, businesses are grappling with their inability to meet their obligations under existing contracts.
In response to the rise of COVID-19 cases in Kenya, the Government has implemented various measures and restrictions to contain the spread of the virus across the country.
In the wake of the Coronavirus Disease (COVID-19), several aspects of the economy have been forced to a slow trot and, in some cases, a complete halt. The Judiciary has not been excluded. To ensure that justice, the rights of litigants and the health of the public are kept in an economically friendly balance, the Judiciary has issued several Guidelines and implemented precautionary measures. The most recent Guidelines were published on 13 May 2020 (the May Guidelines).
This legal alert highlights the provisions of the Employment Code (Exemption) Regulations, Statutory Instrument No. 48 of 2020 (the Exemption Regulations) which came into effect on 11 May 2020 pursuant to Gazette Notice No. 394 of 2020.
The Finance Bill, 2020 was published on 5 May 2020 (the Bill) to make amendments to a raft of laws in Kenya, including the Income Tax Act, the Value Added Tax Act, of 2013, the Tax Procedures Act, of 2015, the Miscellaneous Fees and Levies Act, 2016 and the Excise Duty Act, 2015 among others.
