The Statute Law (Miscellaneous Amendments) (No. 2) Bill, 2023 ("Amendment Bill") was assented into law on 24 April 2024 and came into force on 26 April 2024 upon gazettement in the Kenya Gazette. The Statute Law (Miscellaneous Amendments) Act, 2024 ("Amendment Act") introduces changes to 16 statutes. We have outlined the key highlights of the Amendment Act below:
Trusts: The Amendment Act introduces changes to the Trustee (Perpetual Succession) Act, Cap 164 and assigns the Registrar of Companies the responsibility for trust registration, issuing certificates of incorporation, maintaining trust registers and creating regulations. This mandate was previously vested in the Principal Registrar of Documents situated in the Lands Registry.
Public Finance: The Public Finance Management Act, No. 18 of 2012 has been amended deleting the requirement for the Cabinet Secretary for the National Treasury to submit a legislative proposal to parliament, setting out the revenue-raising measures the national government intends to undertake, together with a policy statement expounding on those measures. This amendment seeks to clarify that the Cabinet Secretary for the National Treasury must submit the Finance Bill to the National Assembly by April 30 in accordance with the Act, the National Assembly Standing orders and court rulings.
Value Added Tax (VAT) Act
The VAT Act, No. 35 of 2013 is now amended to include denatured ethanol of tariff number 2207.20.00 under the VAT-rated supplies. It was previously VAT-exempt. The amendment aims to enable local denatured ethanol manufacturers to compete with cheaper imports. The act is further amended exempting gas meters of tariff number 9028.10.00 from VAT, in order to improve access to clean energy for low-income households.
Employment: The Amendment Act brings further changes to the Industrial Training Act, Cap. 237 by aligning the remittance date of the training levy by employers with other statutory deductions for which they are responsible. Other statutory deductions that are remitted on the 9th day of the following month in which they are due include the Affordable Housing Levy, pension contributions under the National Social Security Fund Act, pay-as-you-earn tax on employment income and other various deductions. This change was effected to improve the ease of conducting business by streamlining compliance requirements, as previously employers were required to remit the training levy by the 5th day of the following month.
The Employment Act, Cap. 226 ("Employment Act") has also been amended to disapply the provisions of the act to the National Intelligence Service. This adds the intelligence service to the list of other national security organs including the Kenya Police Service, the Kenya Defence Forces, the Kenya Coast Guard, the National Youth Service, the Kenya Prisons Service and the Administrative Police that are not subject to the provisions of the Employment Act.
Public Holidays: The Public Holidays Act Cap. 110 has been amended renaming 'Utamaduni Day' to 'Mazingira Day'. This holiday, which is recognised under the Public Holidays Act Cap. 110, is observed on October 10 annually. This amendment marks yet another change to the public holiday which was initially known as Moi Day in the 1990s up to 2018. The public holiday was then renamed to Huduma Day in 2019, then to Utamaduni Day in 2020. The Government intends for Kenyans to observe this holiday by engaging in environmental conservation activities.
Office of the Attorney General: The Office of the Attorney-General Act, No.49 of 2012 has been amended to introduce two main changes in the operation of the office of the Attorney General. Firstly, the Amendment Act introduces a seal of the office of the Attorney General which shall authenticate that documents have been duly authorised by the Attorney General. Secondly, the Amendment Act streamlines the operational framework of the office of the Attorney-General in line with Article 156 of the Constitution, by introducing an advisory board that will recommend for appointment and promotion of deputy solicitors-general and state counsel as well as advise the Attorney-General on their remuneration and discipline. This amendment effectively transfers the human resource function of the Public Service Commission within the Office of the Attorney General to the new advisory board.
Universities Act
The Universities Act, No. 42 of 2012 has been amended to empower the President to establish more than one specialised degree-awarding institution specialising in matters of national security. This act is further amended to establish additional criteria which a public institution must satisfy in order to be declared as a technical university. In addition to the current requirement that the public institution is or was classified as a national polytechnic under the Technical and Vocational Education and Training Act, such a public institution will be required to possess the necessary physical infrastructure and human resource capacity requisite for a technical university.
Oaths and Statutory Declaration Act
The Oaths and Statutory Declarations Act, Cap. 15 has been amended to replace the Registrar of the High Court with the Chief Registrar of the Judiciary as the custodian of the roll of commissioners and gives the registrar and deputy registrar of superior and subordinate courts powers to administer oaths.
Advocates Act
Changes have been made to the Advocates Act, Cap. 16 replacing the Registrar of the High Court with the Chief Registrar of the Judiciary, as well as granting the Council of the Law Society of Kenya additional powers to establish rules on the admission of advocates to the bar. The effect of this change is to replace the Registrar of Courts with the Chief Registrar of the Judiciary as the custodian of the Roll of Advocates, and the office in charge of issuing practising certificates to advocates.
Notaries Public Act
The Notaries Public Act, Cap. 17 has been amended to replace the Registrar of the High Court, with the Chief Registrar of the Judiciary. The effect of this change is to vest the power to enrol notaries public and to issue them with annual certificates with the Chief Registrar of the Judiciary.
Sexual Offences Act
The amendment to the Sexual Offences Act, No. 3 of 2006 mirrors the changes to the four acts above whereby the Registrar of the High Court is replaced by the Chief Registrar of the Judiciary, as the judicial officer responsible for keeping and maintaining a register of convicted sexual offenders.
Traffic Act
The Traffic Act has been amended to incorporate the use of technology to dispense off minor traffic offences, whose fines have also been substantially enhanced. It can be anticipated that electronic or mobile communications technology may be applied by the traffic police for purposes of notifying traffic offenders where they commit any of the minor offences listed in the schedule of the Traffic Act. These offences include but are not limited to driving under the influence of alcohol, exceeding the prescribed speed limit, careless driving, failure to stop when required to do so by a police officer, failure to report an accident or even overtaking without a clear view.
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