<ul><li><a href= http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/2020/TheFinanceAct_No.8of2020.pdf target=_blank> The Finance Act 2020 & Income Tax Act Cap 470 Laws of Kenya( The Finance Act 2020 amended the Income Tax Act by introducing Section 12 E which prescribes digital tax to be levied on income derived from services or which accrue in Kenya through a digital market place)</a></li><li><a href= http://kenyalaw.org:8181/exist/kenyalex/actview.xql?actid=CAP.%20470 target=_blank>Income Tax(Digital Service Tax) Regulations 2020( Application of Digital Service Tax )</a></li><li><a href=https://www.kra.go.ke/images/publications/Finance-Act-2018.pdf target=_blank>The Finance Act of 2018(The Finance Act of 2018 Article 32 B (1) I)</a></li></ul>