- Amendment to Cap 472, Part II: Increasing excise duty on airtime and data will hinder the digital economy and impact creative businesses, such as musicians on SKIZA. The memorandum recommends waiving VAT and excise on airtime, internet, and data.
- Section 45: Charging an eco levy on video cameras, SD cards, CDs, microphones, projectors, monitors, TV, and radio broadcasting equipment will raise business costs.
- Clause 25 (D): Removing the KES 24,000 per month withholding tax relief will harm smaller and newer creators. The memorandum proposes raising the relief limit to KES 49,999.
- Clause 8: Replacing the 1.5% Digital Service Tax with a 20% SEP Tax on Gross Turnover will complicate business and deter global investment in Kenyan content. A 6% flat tax on profits and removal of VAT on platform payments is recommended.
- Amendment to Cap 470, Clause 6: Removing exemptions for amateur sports organizations will undermine the development of sports. The memorandum suggests expanding existing exemptions in line with the Talanta Hela initiative by the Ministry of Sports.