5 Major Developments in Kenya

5 Major Developments in Kenya

• Kenyan Small-Scale Importers Protest New KRA Tax Plan

• KRA to Collect Sh3 trillion Next Financial year- CS Ndung’u Tells MPs

• Charging VAT on the Transfer of a Business is bad for trade and investment

• VAT on Exported Services is Standard Rated at 16% (Court Decision)

• Kenya Tax Appeals Tribunal reiterates that private ruling is binding on Tax Authority

---

Deduction (Input Tax Credit)

• VAT consequences of the Finance Act, 2022

Digital Services Tax

• Kenya Tax Agency Seeks Comments on 2023 Draft Digital VAT Regulations

E-Commerce / Electronic Services

• Tech firms to start applying standard 16% VAT on digital services

• Google, Other Global Tech Firms Start Charging 16% VAT in Kenya

• Kenya To Introduce Digital VAT Regime

• Kenya VAT on non-resident digital services – update

• VAT consequences of the Finance Act, 2022

E-Invoicing

• KRA To Rollout Software-Based Tax Management System

• Simple, Convenient: KRA’s New System to Enable Taxpayers Transmit Invoices Using Mobile Phone

• Kenya Introduces Electronic Tax Invoice Management System

• KRA Bets on New VAT System to Net Extra Sh400bn

• Kenya: Rolling out of the software for e-invoicing

• KRA bets on new VAT system to net extra Sh400bn

• KRA to Tax Airtime, Beer in Real-Time

• E-Invoicing Requirements in Kenya

Excise

• Kenya proposes amendments to Excise Duty Regulations

• EAC partner states on the spot over irregular excise tax

• Kenyan Small-Scale Importers Protest New KRA Tax Plan

Exemption

• Dilemma for multinationals as KRA goes for service export tax

• High Court determines that interchange fees are exempt from Value Added Tax

• Charging VAT on the Transfer of a Business is bad for trade and investment

Export

• Dilemma for multinationals as KRA goes for service export tax

• Kenya High Court dismisses petitions challenging imposition of VAT on exported services

• High Court upholds VAT on exported services

• VAT on Exported Services is Standard Rated at 16% (Court Decision)

Fraud / Tax Evasion

• KRA Eyes Sh400bn from Purge on Invoice Cheats

Importation

• Kenyan Small-Scale Importers Protest New KRA Tax Plan

Invoice

• KRA Eyes Sh400bn from Purge on Invoice Cheats

Liability (Reverse Charge/Withholding)

• Tech firms to start applying standard 16% VAT on digital services

Place of Supply

• High Court upholds VAT on exported services

Rate

• Increase VAT to 18 percent

• Ruto seeks to reduce VAT gap from 38.9 to 19.8 percent

• High Court upholds VAT on exported services
• VAT on Exported Services is Standard Rated at 16% (Court Decision)

Real Time Reporting/Continuous Transaction Controls

• Kenya Introduces Electronic Tax Invoice Management System
• KRA bets on new VAT system to net extra Sh400bn

Refund

• KRA Eyes Sh400bn from Purge on Invoice Cheats

• Businesses brace for pain as KRA suspends tax refunds

• KRA Loses Sh900m Tax Dispute against Coca-Cola

Reporting / Compliance

• KRA Eyes Sh400bn from Purge on Invoice Cheats

SME (Small and Medium-Sized Enterprises)

• Kenyan Small-Scale Importers Protest New KRA Tax Plan

Supply of Services

• Kenya High Court dismisses petitions challenging imposition of VAT on exported services

Tax Authorities / Penalties

• Increase VAT to 18 percent
• Ruto seeks to reduce VAT gap from 38.9 to 19.8 percent
• Kenya Tax Agency Seeks Comments on 2023 Draft Digital VAT Regulations
• Dilemma for multinationals as KRA goes for service export tax

• Tax refunds hit Sh316bn despite removal of reliefs

• KRA to Collect Sh3 trillion Next Financial year- CS Ndung’u Tells MPs

• Kenya Tax Appeals Tribunal reiterates that private ruling is binding on Tax Authority

TOGC (Transfer of a Going Concern)

• Charging VAT on the Transfer of a Business is bad for trade and investment