Kenya: Income Tax (Digital Service Tax) Regulations entered into force
Description
Income Tax (Digital Service Tax) Regulations entered into force
On 2 January 2021, the Income Tax (Digital Service Tax) Regulations, 2020 entered into force. The regulations outline the framework for digital service tax in Kenya, they define terms such as "digital marketplace," "digital service," and "digital se…
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
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2020-11-23
adopted
2021-01-02
in force