On 13 September 2016, Kenya's parliament enacted the Finance Act 2016, which includes the measure of the 2016/2017 Budget. In addition to the measures {News-2016-06-14/P/2- previously covered}, the final legislation also includes:
- The requirement that non-residents without a fixed place of business in Kenya appoint a tax representative when required to register for tax;
- The reintroduction of VAT withholding at a rate of 6%; and
- The extension of the time limit to apply a refund of overpaid ta…