On 25th March 2020, the President of the Republic of Kenya, issued directives on proposed tax and fiscal measures to help cushion taxpayers against the economic impact of the effects of the COVID-19 Outbreak. The Government had already implemented various measures to curb the spread of the Corona Virus.

Some of the measures adopted required closing down of schools, business and Government institutions. This essentially has led to a slowdown in business and economic activities. Kenya, like most countries globally has opted to introduce tax and fiscal measures to cushion against the economic impact of the COVID-19 on employment and business operations. In his address to the nation, the President announced that the National Treasury shall move to the Legislature to legalize inter alia the following proposals;