Withholding & Instalment Taxes, VAT, Standards Levy Mobile Cellular Phone Excise Duty, Sugar Development Levy & Excise Duty

 Due Date: Friday 20th January 2006.

Kenya Revenue Authority would like to remind all taxpayers (both Companies and Individuals) that the due date for the above-mentioned taxes is Friday 20 th January 2006 .

• Withholding tax deductions made during the month of December 2005.

• Instalment tax from taxpayers whose accounting periods end on:

a) 30 th September - 1 st Instalment

b) 31 st July - 2 nd Instalment

c) 30 th April - 3 rd Instalment

d) 31 st January - 4 th Instalment

• VAT, (Monthly returns (VAT 3)) Standards Levy and Sugar Development Levyreturns for the month of December 2005.

• Excise Duty for the month of December 2005

Payments in respect of the following tax types may be made to the following appointed banks:

The receiving banks will forward the duly stamped original (upper portion) and duplicates of the forms to the Domestic Taxes Department.

In view of an increase in diversion and fraudulent encashment of cheques, KRA advises taxpayers remitting Kshs. 100,000 or more to use Electronic Funds Transfer (EFT) facility to transfer funds through their banks to the Central Bank of Kenya account numbers mentioned above.

Kenya Revenue Authority will not accept responsibility for any cheques lost and will demand immediate replacement of any lost cheques.

You are kindly reminded to remit your taxes and submit your returns as required. Failure to comply with the above requirements will attract penalties and interest.

Commissioner of Domestic Taxes