^KENYA

Tax Legislation in Kenya

Discussion Drafts (DD)

Below are regulations that are currently under discussion ;

no.	Act	Citation (pdf)	DOF	Discuss	Html
1	TPA 2015	Tax Procedures(Tax Agents) Regulations 2019	Sep 2019	Views	html
3	n/a	Draft Income Tax Bill 2018	Feb 2018	coming soon	o/s zero draft

To participate just click on views and post your brief comments or response to the proposals if you have a longer narration

Tax Laws in force

Below are tax legislation that are currently in use ;

no.	Act	Citation (pdf)	DOF	Html
1.	KRA Cap 469	Kenya Revenue Authority Act Cap 469(2018)	1995	Coming soon
2a.	EACCMA	EA Customs Man Act 2004(2008)	2004	Customs Duty
2b.	CEDA Cap 472	Customs-and-Excise-Act Cap 472(2010)	1978	Customs Duty
3a.	ITA Cap 470	Income Tax Act Cap 470 (2017)	1973	Business Tax
3b.	ITA Cap 470	Income Tax Cap 470	1973	payroll tax
4.	VAT	Value Added Tax Act 2013 (2018)	2013	VAT
5.	EDA 2015	Excise Duty Act 2015	2015	Excise Tax
6.	TPA 2015	Tax Procedures Act 2015	2015	Tax Procedures Act
7.	SDA Cap 480	Stamp Duty Act Cap 480	1958	Stamp Duty Act

Legal Notices (regulations) in Force

Below are legal notices (regulations) that are currently in force;

no.	Act	Title	DOE	LN no.	notes
1	Stamp Duty Act Cap 480	SDA Regulations 2018	1958	LN-461	n/a
2.1	Income Tax Act Cap 470 (2017)	Bad Debts Guidelines 2011	2011	LN-37	n/a
2.1	Income Tax Act Cap 470 (2017)	Leasing Rules	2002	LN-52	n/a
3.1	Value Added Tax Act 2013 (2018)	VAT (Amendment) Regulation 2020	Sep 2020	LN-188	n/a
3.2	Value Added Tax Act 2013 (2018)	VAT (Electronic Tax Invoice) Regulations 2020	Sep 2020	LN-189	n/a
3.3	Value Added Tax Act 2013 (2018)	VAT (Digital Marketplace Supply) Regulation 2020	Sep 2020	LN-190	n/a
3.4	Value Added Tax Act 2013 (2018)	Value Added Tax Regulations 2017	Mar 2017	LN-54	More