Analysis of the Digital Asset Tax

The National Assembly passed the Finance Bill, National Assembly Bill No. 12 of 2023 (the Finance Bill 2023) on Thursday, 22 June 2023 and the President of the Republic of Kenya assented to the Finance Bill 2023 into the Finance Act, No. 4 of 2023 (the Finance Act 2023) on Monday, 26 June 2023.