On 21 May 2026, the Uganda Revenue Authority (URA) issued a Public Notice on the rolling out of the new tax identifier reforms. The current Tax Identification Number (TIN) system is set to be replaced by the National Identification Number (NIN) for individuals, and the Business Registration Number (BRN) for non-individuals. In the Public Notice, both individuals and non – individuals are required to update their tax registration details to reflect their NIN, BRN, or foreign TIN, as applicable.
Insight type: Legal Alert
The Protection of Sovereignty Act, 2026
The Protection of Sovereignty Bill, 2026 (Bill No. 13 of 2026) (the “Bill”) was gazetted on 13th April 2026 and first tabled in Parliament on 15th April 2026.
Registration and Enforcement of Arbitral Awards in Zambia: The Interplay Between the Registrar, the Judge and the Appellate Court
INTRODUCTION
The efficacy of arbitration as a dispute resolution mechanism depends, in large measure, on the enforceability of arbitral awards. An award that cannot be expeditiously converted into practical relief risks diminishing arbitration into an elaborate prelude to litigation. For this reason, modern arbitration regimes, including Zambia’s Arbitration Act, are deliberately structured around finality, minimal curial intervention and the efficient enforcement of awards.
The Employment (Amendment) Act, 2025 – What Every Employer Needs to Know
The President of Uganda assented to the Employment (Amendment) Act, 2025 (the “Employment (Amendment) Act”) on 29th April 2026. This alert summarizes the key changes introduced by this legislation, provides commentary on the policy context that informed the amendments, and outlines practical steps employers should take to ensure compliance.
Analysis of the Tax Changes Proposed by the Finance Bill, 2026
The Finance Bill, 2026 (the Bill) has been published and proposes to make a raft of amendments to tax laws in Kenya, specifically 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, the Excise Duty Act, 2015, the Stamp Duty Act.
From Nairobi to Paris: The Defence Cooperation Agreement & the Future of the France-Kenya Partnership
On 29 October 2025, in a ceremony at the Defence Headquarters in Nairobi, Kenya’s Cabinet Secretary for Defence, the Honourable Roselinda Soipan Tuya, and France’s Ambassador to Kenya, H.E. Arnaud Suquet, signed a Defence Cooperation Agreement (the DCA) that marks a significant moment in a bilateral relationship that, while active in practice, had until now lacked any formal legal framework to govern it.
The DCA establishes that framework, covering joint training and maritime security, intelligence cooperation and peacekeeping. It is a carefully drafted instrument, measured in its immediate scope but consequential in what it signals about the trajectory of the relationship.
East African Court of Justice Moves to Protect Market Access in Landmark Match Masters Ruling
On 30 April 2026, the East African Court of Justice (EACJ) granted interim relief in Match Masters Limited v The Attorney General of the United Republic of Tanzania, stopping the Tanzania Revenue Authority from levying, collecting or enforcing excise duty on safety matches imported into Tanzania from Kenya, while identical locally manufactured products remained exempt. Excise duty on imported safety matches was introduced by the Finance Act, 2025, effective 1 July 2025, at a rate of TZS 400 per kilogram.
Commercial Court Declines To Refer Payment Claim To Arbitration, Finding No Genuine Dispute
In a recent judgment obtained in favour of MMAKS Advocates’ client, Mehta Electricals, the Uganda Commercial Court declined to refer to arbitration a USD 600,000 component of a larger dispute over payments for electrical works because the Defendant, who sought the referral to arbitration, had no credible or plausible basis for contesting the validity and enforceability of the underlying issued interim payment certificates, leading to a conclusion that there was no (genuine) dispute to refer to arbitration as the claim was essentially admitted.
Ghana’s GIPA Bill and Its Impact on Investors
On 26 March 2026, Ghana’s Parliament passed the Ghana Investment Promotion Authority Bill, a landmark legislation that repeals and replaces the 2013 Investment Act.
Kenya’s Trade Development Bill, 2025: Strengthening Market Position Amid Global Trade Realignment
The global trading system is entering a period of transition defined by moderate and uneven growth, escalating trade tensions, shifting supply chains, and the rapid expansion of digital commerce. Heightened geopolitical uncertainty, including the re-emergence of protectionist tariff regimes, ongoing great-power rivalry, and disruptions to critical maritime trade routes, is reshaping the landscape within which emerging economies must compete.