Kenya: Kenya Revenue Authority published i-Tax user guide on significant economic presence tax

On 8 April 2025, the Kenya Revenue Authority (KRA) published a user guide for the Significant Economic Presence Tax (SEPT), which replaced the Digital Services Tax (DST) effective from 27 December 2024. The iTax system was updated to assign SEPT obligations to new taxpayers and transition existing DST taxpayers to SEPT. The guide outlines the registration process for new taxpayers, including selecting the taxpayer type, providing business information with a commencement date after 27 December 2024, and specifying SEPT obligations.