Tax, VAT, customs and trade alerts

We provide a wealth of publications by PwC Kenya providing informed commentary on current developments in the tax arena.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

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Legal Alert - ODPC Clarifies Data Protection Officer Governance and Responsibilities

The Office of the Data Protection Commissioner (ODPC) recently issued the Guidance Note for Data Protection Officers (DPOs), 2026, providing practical direction on the appointment, roles and responsibilities of Data Protection Officers in Kenya.

The Guidance Note clarifies when organisations should appoint a DPO and recognizes internal, external and shared DPO arrangements. It further outlines the ODPC’s expectations concerning DPO independence, reporting lines, conflicts of interest, professional competence, remuneration, resourcing, and publication of DPO contact details.

Although the Guidance Note does not create obligations beyond the Data Protection Act, 2019 and applicable regulations, it is likely to inform the standards applied by the ODPC during audits, investigations and enforcement action. Data controllers and data processors should therefore review their existing DPO arrangements and implement any necessary governance, contractual and operational measures to align with the Guidance Note.