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Search Results for: PAYE

What if I am already using the TIMS ETR device? Am I required to on-board eTIMS?

(Faq) 16/07/2025

What if I am already using the TIMS ETR device? Am I required to on-board eTIMS?

Is there any evidence to be attached when Appling for amnesty?

(Faq) 16/07/2025

Is there any evidence to be attached when Appling for amnesty?

What happens to Interest Penalties and Fines accrued for periods from 1st January, 2023

(Faq) 16/07/2025

What happens to Interest Penalties and Fines accrued for periods from 1st January, 2023

What are the terms and conditions for amnesty?

(Faq) 16/07/2025

What are the terms and conditions for amnesty?

What is tax amnesty?

(Faq) 16/07/2025

What is tax amnesty?

What duties and taxes are local manufacturers liable to

(Faq) 16/07/2025

What duties and taxes are local manufacturers liable to

How can one Apply for a Refund?

(Faq) 16/07/2025

How can one Apply for a Refund?

What are the types of tax refunds?

(Faq) 16/07/2025

What are the types of tax refunds?

26) Will Withholding VAT put the taxpayers in a perpetual credit position?

(Faq) 16/07/2025

26) Will Withholding VAT put the taxpayers in a perpetual credit position?

24) Will registered VAT taxpayers claim the input tax charged in the absence of a valid tax invoice as provided for by the VAT (Electronic Tax Invoice) Regulations , 2020?

(Faq) 16/07/2025

24) Will registered VAT taxpayers claim the input tax charged in the absence of a valid tax invoice as provided for by the VAT (Electronic Tax Invoice) Regulations , 2020?

Why ADR?

(Category) 10/09/2018

Why ADR? Shift from enforcement to trust and facilitation.   Delays in the conclusion of cases before courts and tribunals.   Cost-effective   Confidential   Without ...

What is Withholding Tax?

(Category) 18/07/2018

This is a method of tax collection whereby a payer of certain incomes deducts tax upon payments of certain incomes to payees and then remits the tax so deducted to the Commissioner of Domestic Taxes Department ...

What is Value Added Tax (VAT)?

(Category) 29/06/2018

... taxpayer is required to on-board on eTIMS by signing up through https://etims.kra.go.ke and sending service request. Alternatively, taxpayers can visit any KRA Tax service office or eTIMS operation unit ...

What is Advance Tax?

(Category) 10/09/2018

... buses and coaches; Kshs. 60 per passenger capacity per month subject to a minimum of Kshs. 2,400 per year of income.   Is advance tax a final tax?   Advance tax is not a final tax. Taxpayers ...

Types of Taxes

(Category) 09/07/2018

... from tax.   1. Pay As You Earn (PAYE) Kenyans working for NPOs are not exempt from PAYE.   Foreigners working for NPOs may get exemptions on their PAYE but this applies on a case-by-case basis. ...

The ADR Framework

(Category) 16/07/2019

The Tax Procedures Act, No 29 of 2015 (TPA), provides for an elaborate Internal Dispute Resolution Mechanism (IDRM). A tax dispute commences with an objection by the Taxpayer to a tax decision made by ...

Tax Obligations

(Category) 03/07/2018

... are filed annually and the due date for the individual return is 30th June every year. Pay As You Earn (PAYE) Tax on employment income; taxed on graduated scale and returns are filed monthly on or ...

Tax Compliance Certificate

(Category) 03/07/2018

... Certificate is valid using the new KRA M-Service App. Applying for a Compliance Certificate Taxpayers seeking Tax Compliance Certificate must be compliant in: Filing of tax returns on or before ...

Requirements for Registration

(Category) 03/07/2018

... is important since they assist the taxpayer to comply by handling tax matters on behalf of a taxpayer. PIN of a registered tax agent. Valid Tax Compliance Certificate of the tax agent Original and ...

Rental Income

(Category) 29/06/2018

... details of the landlord and section B, which should be filled by the taxpayer depending on the type of property. There are three options of property New property - for a taxpayer who has never registered ...

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