As provided in Kenya's Tax Laws (Amendment) Act, 2020 ({News-2020-04-29/A/10-previous coverage}), several VAT exemptions were removed, including the exemption for insurance agency and brokerage services. However, a constitutional petition was filed by the Association of Kenya Insurers, seeking to invalidate the change on constitutional grounds, arguing that:
- There was not sufficient public participation by key stakeholders (insurance companies) in drafting the law; and
- Imposing VAT on insura…