Kenya published the Tax Laws (Amendment) Act 2018 in the Official Gazette on 25 July 2018. The Act includes amendments to the Income Tax Act, the Stamp Duty Act, and the Value Added Tax (VAT) Act. The amendments include:

• A new definition of the term "winnings" along with the reintroduction of a 20% withholding tax on winnings paid to both residents and non-residents;
• An exemption from compens…