Collection, Declaration and Remission of Agency Taxes

PUBLIC NOTICES 05/08/2019

Kenya Revenue Authority has noted with concern that some of the taxpayers charged with collection and remittance of agency taxes at times fail to collect or remit such taxes on time as required under the tax laws. Agency taxes include;

 

TAX

APPLICABLE LAW

Income Tax-PAYE

9th of the following Month

Income Tax -Withholding

20th of the following Month

Income tax- Rent withholding

20th of the following Month

Value Added Tax (VAT)

20th of the following Month

Value Added Tax (VAT) withholding

20th of the following Month

Excise Duty

20th of the following Month

 

All the taxpayers responsible for agency taxes listed above are reminded that in exercising the powers to collect and account for taxes they act on behalf of the Commissioner. It suffices to note that agency taxes are payable by third parties, the responsibility of the agent is to collect, declare and remit the taxes to the commissioner within the timelines specified in the law. Therefore, any delays in remittance should not arise.

 KRA wishes to reiterate that any person who fails to charge, collect, withhold and remit any agency taxes commits an offence and enforcement action will be taken against such persons without further recourse.

For further clarification please contact the Call Centre on Tel: 020 4 999 999; 0711099999 or Email:callcentre@kra.go.ke. You may also visit the nearest KRA office, KRA Service Centre or Huduma Centre.

 

Commissioner for Domestic Taxes