- Kenya introduced the taxation of digital services from both VAT and Income Tax perspective, with retroactive effect from January 2021.
- The Income Tax (DST) Regulations provide that a nonresident person without a Permanent Establishment in Kenya must register and account for DST in Kenya.
- The Commissioner for Domestic Taxes issued a public notice on 22 September 2023 reminding nonresident suppliers of digital services to register within 30 days from the date of the notice.
Source EY
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