Kenya: Annual Supplement (Legal Notice 221 of 2023) revising Income Tax (Digital Service Tax) Regulations was adopted
Description
Annual 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…
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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2022-12-14
adopted
2022-12-31
in force