eTims Frequently Asked Questions
1. How can organizations procure from remote farmers or suppliers without KRA PINs or eTIMS registration and remain compliant? Organizations […]
Revised NSSF Rates Effective February 2026
Introduction Pursuant to the National Social Security Fund (NSSF) Act and its prescribed five-year phased implementation plan, the 4th year
The Impact of Income Tax Return Validation (e-TIMS): Key Considerations for Taxpayers
Introduction The Kenya Revenue Authority (KRA) on 7th November released a public notice announcing a major compliance change that will
KRA’s Position on Carrying Forward Tax Losses Under the 2025 Finance Act: Takeaways from Our Private Ruling
Background Through a letter dated 15th September 2025, KKCO East Africa LLP sought clarification from the Kenya Revenue Authority (KRA)
Finance Act 2025 Analysis
Key Tax Amendments and Legislative Changes Passed by H.E. Dr. William Samoei Ruto on 26th June 2025 Overview The Finance
Finance Bill 2025 Analysis
Introduction In fulfillment of the requirements of section 40 of the Public Finance Management Act, 2012 and Standing order No.
A Comprehensive Guide On Filing Income Tax Returns On iTax for:Corporate, Partnership, NGO’s and Individual returns
Introduction Filing tax returns is a critical obligation for all individuals and businesses operating in Kenya. The Kenya Revenue Authority
Avoiding Double Taxation: What Pension Schemes Can Learn from the Banki Kuu Ruling
Introduction In a landmark ruling that could reshape the landscape of pension fund taxation in Kenya, the Banki Kuu Pension Scheme
Securing Your Retirement: The Case for Choosing Pension Over Gratuity in Kenya
Introduction Retirement planning is a cornerstone of financial security, yet many employees in Kenya are unaware of the critical differences
Implementation of Income Tax (Charitable Organizations and Donations Exemption) Rules, 2024
Introduction On 18th June 2024, the Cabinet Secretary for the National Treasury and Economic Planning issued Legal Notice No. 105
Navigating Tax Across Borders: Understanding Double Taxation
Introduction As the world grows more interconnected, people and businesses operating across borders often risk being taxed twice on the
Supreme Court of Kenya ruling on The Finance Act, 2023
Supreme Court grants stay orders The Supreme Court on 20th August 2024 suspended a decision declaring the Finance Act 2023
Kenyan Court of Appeal Ruling Declares Finance Act 2023 Unconstitutional
Overview The tax amnesty commences on 1st September 2023 and shall remain in force until 30th June 2024. The three-judge
The effect of the Supreme Court Judgment on the NSSF Contributions
Introduction On 21st February 2024, the Supreme Court delivered its judgment in Petition No. E004 OF 2023 as consolidated with
The Court of Appeal Ruling on the Affordable Housing Levy
Introduction The High Court, in Constitutional Petition Nos. E181 of 2023, declared sections 89 on Affordable Housing Levy (AHL) unconstitutional.
On-Boarding of Non-VAT Taxpayers on eTIMS
Introduction The Finance Act 2023 introduced eTIMS as a technologically advanced software solution designed to facilitate tax compliance for businesses.
Tax Amnesty Program on Interest and Penalties
Introduction The Finance Act 2023 introduced a tax amnesty for interest and penalties on tax debt by introducing a new
Payroll Procedures Update for Finance Act 2023
The Court of Appeal on 28th July 2023 lifted the suspension of The Finance Act, 2023. This meant that the
NSSF Alert 2023
NOTICE ON IMPLEMENTATION OF THE NSSF ACT NO. 45 OF 2013 Following the Court of Appeal’s judgment on the 3rd