VAT on pesticides threatens food security

The Tax Laws (Amendment) Act, 2018 has now been enacted into law.

True to its intended objective of rationalising tax laws to optimise on revenue and reduce supplies under the zero-rated category, the Act has introduced a number of reasonable and progressive measures, such as exemption from VAT for transfers of business as a going concern, goods supplied for emergency and household goods imported by passengers arriving in Kenya from foreign destinations.