Tax Alerts

We provide a wealth of publications by PwC Kenya providing informed commentary on current developments in the tax arena.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

In this alert:

Legal Alert: The Public Benefits Organizations Act, 2013 is now in force

Tuesday, May 14, 2024, marked the commencement date of the Public Benefits Organizations (PBO) Act, 2013 pursuant to Legal Notice No. 78 of 2024. Eleven (11) years later, the PBO Act is finally operational. With the coming into effect of the PBO Act, the Non-Governmental Organizations Co-ordination Act, 1990 (NGO Act) now stands repealed.

The PBO Act introduces comprehensive regulatory measures governing public benefit entities. It outlines an administrative and regulatory framework for PBOs to conduct their affairs in Kenya.

Key provisions include requirements for local representation among directors for international organizations, tax exemptions and the creation of a new regulatory regime. Overall, the law seeks to provide an adequate regulatory and institutional framework that will enhance the effectiveness and integrity of PBOs in Kenya.