Taxation of e-Commerce

PUBLIC NOTICES 03/05/2019

Kenya Revenue Authority has noted that some taxpayers engage in online business and they do not file returns or pay taxes on the transactions.

KRA would like to advise that unless income or supply is expressly exempt in the law, appropriate taxes should be paid.

KRA would therefore like to remind the taxpayers that the self-assessment regime requires them to file and pay taxes which may include; VAT, Excise Duty, Witholding tax, PAYE, Corporate taxes and any other tax obligation required under the business.

Taxpayers whose annual taxable turnover is Ksh.5 million and above should register for VAT obligation and charge tax, while those whose turnover is below Ksh.5 million should pay presumptive tax.

Further, note that KRA will facilitate taxpayers who need assistance to enable them to declare taxes. To this end, all taxpayers engaged in online trading in goods and services are invited for a sensitisation forum on 17th May, 2019 from 8:30 am to 11:00 am at Hilton Hotel.

For clarification please call our Contact Centre on Tel: 020 4 999 999, 0711 099 999 or Email: callcentre@kra.go.ke. You may also visit the nearest KRA Office, or Huduma Centre.


 

 

Disclaimer: KRA notifies taxpayers that it will not accept responsibility for payments not received, credited and validated in the relevant KRA accounts. Corruption Reporting: +254 (0726) 984 668, Email: corruptionreporting@kra.go.ke. Short Messaging Services (SMS): Dial (*572#) or Text to 22572. Contact Centre: +254 (020) 4 999 999, +254 (0711) 099 999, Email: callcentre@kra.go.ke. Complaints & Information Center Hotlines: +254 (0) 20 281 7700 / 7800, +254 (0) 20 3 343 342, Email: cic@kra.go.ke