High Court halts implementation of minimum tax by KRA

Justice George Odunga during a five-judge bench hearing of the eight cases challenging BBI Amendment Bill 2020 in Nakuru on March 18, 2021. [Kipsang Joseph, Standard]

The High Court has halted the implementation of the minimum tax until all the petitions before the court is determined.

On Monday, the court granted conservatory orders restraining the Kenya Revenue Authority (KRA) from further implementing, administering and enforcing Section 12D of the Income Tax Act by collecting or demanding payment of the Minimum Tax pending the hearing & determination of the ongoing Petition.