{"id":24,"date":"2023-11-22T11:14:00","date_gmt":"2023-11-22T11:14:00","guid":{"rendered":"https:\/\/kkcoeastafrica.co.ke\/article\/?p=24"},"modified":"2025-02-28T11:53:46","modified_gmt":"2025-02-28T11:53:46","slug":"on-boarding-of-non-vat-taxpayers-on-etims","status":"publish","type":"post","link":"https:\/\/kkcoeastafrica.co.ke\/article\/on-boarding-of-non-vat-taxpayers-on-etims\/","title":{"rendered":"On-Boarding of Non-VAT Taxpayers on eTIMS"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Introduction<\/strong><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">The Finance Act 2023 introduced eTIMS as a technologically advanced software solution designed to facilitate tax compliance for businesses. This system is linked to software that is at the point of sale\/billing system.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">This is accessible through various electronic devices, such as laptops and a smart phone which enhances its accessibility and flexibility.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Eligibility<\/strong><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">Following the KRA public notice issued on 7th November 2023 on on-boarding non-VAT taxpayers, the primary eligibility criterion for using eTIMS is that it applies to all individuals or entities engaged in business activities, including those that are not registered for VAT.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Non-Deductable Expense<\/strong><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">One crucial aspect of eTIMS adoption is the requirement that all business expenditures must be supported by an eTIMS-generated tax invoice with effect from 1st January 2024.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Any business expense that lacks this essential documentation will not be considered deductible for tax purposes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cost of eTIMS<\/strong><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">The eTIMS software is provided at no cost at any KRA offices and if the gadget is compatible with the software.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">In cases where the gadget is not compatible with the software, the taxpayers are advised to purchase from a local vendor of the software at a cost.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Deductable of eTIMS costs as an Expense<\/strong><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">The cost of an eTIMS is not a claimable expense where it was installed in any KRA office. This is because it is offered to taxpayers at no cost.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">However, where the vendor is engaged in installing at a cost, the expense will be claimable if its supported or if it\u2019s an eTIMS invoice.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Effective Date<\/strong><\/h3>\n\n\n\n<p class=\"has-medium-font-size\">Starting from January 1, 2024, the use of eTIMS will be mandatory for all taxpayers in business.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction The Finance Act 2023 introduced eTIMS as a technologically advanced software solution designed to facilitate tax compliance for businesses. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":25,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[12],"class_list":["post-24","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-consulting","tag-tax-consulting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.3 (Yoast SEO v24.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>On-Boarding of Non-VAT Taxpayers on eTIMS - Articles<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kkcoeastafrica.co.ke\/article\/on-boarding-of-non-vat-taxpayers-on-etims\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"On-Boarding of Non-VAT Taxpayers on eTIMS\" \/>\n<meta property=\"og:description\" content=\"Introduction The Finance Act 2023 introduced eTIMS as a technologically advanced software solution designed to facilitate tax compliance for businesses. 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