Kenya: 24th Annual Supplement (Legal Notice 221 of 2023) revising Income Tax (Digital Service Tax) Regulations
Progress
Scope
Timeline of events
Government of Kenya implemented Significant Economic Presence Tax under the Tax Laws (Amendment) Act repealing previous Digital Service Tax
On 27 December 2024, the Government of Kenya repealed the Income Tax (Digital Service Tax) Regulations, 2020, and replaced them with the Significant Economic Presence (SEP) Tax. The Digital Service Tax (DST), which imposed a 1.5% levy on the gross t…
SourceAnnual Supplement (Legal Notice 221 of 2023) revising Income Tax (Digital Service Tax) Regulations entered into force
On 31 December 2023, the 24th Annual Supplement (Legal Notice 221 of 2023) revising the Income Tax (Digital Service Tax) Regulations, 2020 entered into force. The revised regulations cite the Tax Procedures Act as Cap. 469B in sections related to t…
SourceAnnual Supplement (Legal Notice 221 of 2023) revising Income Tax (Digital Service Tax) Regulations was adopted
On 14 December 2023, the 24th Annual Supplement (Legal Notice 221 of 2023) revising the Income Tax (Digital Service Tax) Regulations, 2020 was adopted. The revised regulations cite the Tax Procedures Act as Cap. 469B in sections related to the appoi…
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