Description

Cabinet Secretary signed Income Tax (Digital Service Tax) Regulations, 2020

On 23 November 2020, the Cabinet Secretary for National Treasury and Planning signed the Income Tax (Digital Service Tax) Regulations, 2020. The regulations will enter into force on 2 January 2021. The regulations outline the framework for digital s…

Scope

Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
platform intermediary: user-generated content, streaming service provider, platform intermediary: e-commerce, software provider: app stores, search service provider, software provider: other software, infrastructure provider: cloud computing, storage and databases
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

Hide details
2020-11-23
adopted

On 23 November 2020, the Cabinet Secretary for National Treasury and Planning signed the Income Tax…

2021-01-02
in force

On 2 January 2021, the Income Tax (Digital Service Tax) Regulations, 2020 entered into force. The r…

2024-12-27
revoked

On 27 December 2024, the Government of Kenya repealed the Income Tax (Digital Service Tax) Regulati…