admin, Author at Matagaro Sironga Law

January 29, 2022
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Land Agreements
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Land agreements in Kenya: Complete legal Guide 2022

Buying land in Kenya involves several key steps. The contract stage is an important step in the process of acquiring a proper title deed. Land agreements in Kenya play a pivotal role in successful land buying. Land transactions are marred with fraud hence, a land agreement in Kenya is a crucial document when buying land. […]

September 21, 2021
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REGTECH
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AN ANALYSIS OF THE PROPOSED CHANGES TO THE PROCEEDS OF CRIME AND ANTI-MONEY LAUNDERING ACT IN KENYA.

Introduction The Proceeds of Crime and Anti-Money Laundering Act in Kenya (POCAMLA) is the primary legislative source governing Kenya’s anti-money laundering regime. The Act provides for the offence of money laundering as well as measures for combating the offence. It also provides for the identification, tracing, freezing, seizure and confiscation of the proceeds of crime. […]

September 21, 2021
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TAXATION LAW
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TAXATION OF RENTAL INCOME | RENTAL TAX IN KENYA

What is Rental Income? Rental Income is any income earned from permitting another to use property that one owns or has rights over. It arises from the renting of a house, apartments, rooms, space in an office building, or other real or moveable property. The earning of rental income can be the core business of […]

September 21, 2021
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TAXATION LAW
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CIVIL APPEAL NO. ITA E069 OF 2020 – FAILURE TO ISSUE AN OBJECTION DECISION WITHIN STATUTORY TIMELINES

On 23rd August 2021, the High Court of Kenya recently ruled against the Commissioner of Domestic Taxes for failure to issue an Objection Decision within the statutory 60 days. In Civil Appeal No. ITA E069 of 2020 which is a consolidation of ITA No. E069 of 2020 and ITA No. 025 of 2020, the court […]

September 21, 2021
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TAXATION LAW
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BRIEF OF TAX RESIDENCY AND HOW IT AFFECTS TAXATION: COMPARISON OF KENYA AND 4 OTHER STATES.

INTRODUCTION. A tax is a financial charge or levy imposed on an individual by a state or a functional equivalent of a state. It is a pecuniary burden laid upon individuals or legal entities or property by governments or sub national entities and exacted by a legislative authority. It is an enforced contribution. It is […]