On 2 December 2022, Kenya's Court of Appeal issued its judgment concerning the September 2021 judgment of the High Court finding that the minimum tax introduced under Section 12D of the Income Tax Act was unconstitutional. The minimum tax was originally introduced with effect from 1 January 2021 by the Finance Act 2020, but the High Court issued conservatory orders in April 2021 suspending the implementation of the minimum tax, pending the hearing and determination of a petition filed by the…