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1-Resident Companies are taxed at  30%.

2-Non-resident companies are taxed at  37.5%

1st-25% by the 20th day of the 4th month.

2nd-25% by the 20th day of 6th month.

3rd-25% by the 20th day of 9th month.

4th-25% by the 20th day of 12th month

What is the rate of taxation for VAT?

The two tax rates for VAT are:

1-16% – general rate of tax and is applicable to taxable goods and taxable services.

2-8% – On petroleum products except for Liquefied petroleum Gas

0% – applies to supplies or importation of goods and services that are of the description for the time being specified in the Second Schedule of the VAT Act, 2013.

What are the prevailing Withholding Tax rates?

Generate a payment slip and present it, with the tax due, at any of the KRA appointed banks.

Who should pay TOT?

TOT is payable by resident persons whose gross turnover from business is more than Kshs. 1,000,000 and does not exceed or is not expected to exceed Kshs 50,000,000 in any given year

What is the rate for TOT?

Turnover Tax is charged at the rate of 1% on gross monthly sales and is final tax

DST is payable at 1.5% of transaction value

The main aim of these returns is to show the current status of the company. The annual returns highlight the following concerning the said company.

1-The structure of the company

2-The shareholding

3-Division of shares

4-Company’s Nominal capital

5-Names and addresses of the directors and shareholders in the company.

6-The current registered office of the company

7-Details of the company secretary

Examination Guidlines

Examination Guidlines

Examination Guidlines

• Literary works, including novels, instruction manuals, computer programs, song lyrics, newspaper articles and some types of database
• Dramatic works, including dance or mime
• Musical works
• Artistic works, including paintings, engravings, photographs, sculptures, collages, architecture, technical drawings, diagrams, maps and logos
• Layouts or typographical arrangements used to publish a work, for a book for instance
• Recordings of a work, including sound and film
• Broadcasts of a work
• Ownership of copyright

1.      In the case of two authors, the two shall be known as the joint authors of the work.

2.      In the case of works created for hire or works created under a contract of employment, unless otherwise stated in a contract, the employer or the person who commissioned the work shall be the owner of the work.

3.      In the case of a film, the principal director and the film producer are joint authors and first owners of the copyright (and the economic rights).  Similar provisions to those referred to above, apply where the director is employed by someone.

4.      In the case of a sound recording the author and first owner of copyright is the record producer, in the case of a broadcast, the broadcaster; and in the case of a published edition, the publisher.

5.      Copyright in material produced by a Government department belongs to the Government.

Literary, musical or artistic work other than photographs
Copyright in the above works lasts for the period of the life of the author plus fifty years.

Audio-visual works and photographs
Fifty years from the end of the year in which the work was either made, first made available to the public, or first published, whichever date is the latest.

Sound recordings
Fifty years after the end of the year in which the recording was made.

Broadcasts
Fifty years after the end of the year in which the broadcast took place.

NB: Once the term of protection of copyright expires, the work falls into the public domain.

Import Standardization Mark application form {https://www.kebs.org/images/ISM/ISM-Application-Form-2018.xls }

The Ministry of Public Health and Sanitation through a Legal Notice no. 62 of 15th June 2012 has therefore declared it mandatory to fortify the following food products;

1-Wheat Flour – with Zinc & Iron

2-Dry Milled Maize Products- with Zinc & Iron

3-Salt- with Iodine

4-Vegetable Fats & Oils- with vitamin A

Food fortification Mark application form-https://www.kebs.org/images/pdf/STA_1_form_Application_Food_Fortification_mark_new.pdf

• Food Technology
• Chemical Engineering
• Leather Processing Technology
• Engineering Development and Service Centre
• Textile Technology
• Ceramics & Building Materials

The Incubatees both virtual and inhouse are given technical support, in the specific areas of interest.

Incubation services are offered on first come first served basis; In house incubation is strictly pegged on availability of space.

These facilities provide entrepreneurs with specific services to nurture and encourage growth of their enterprises to sustainable levels. Apart from flexible and affordable workspace, the enterprises within the incubators are able to access financial support for machinery, equipment and working capital, shared utility services, management and technical assistance including skills upgrading, marketing, accounting, legal, secretarial services and internet and networking.

Industrial Shed Rehabilitation

This facility is for mortaged industrial workspace where the mortgagee can access credit facilities to rehabilitate or expand and modernize their workspace

They are;

1). The Magistrates’ Courts

2). The Kadhis’ Courts

3.) The Court Martial and

4.) Any other court or local tribunal as may be established by an Act of Parliament.

The magistrates’ courts shall have and exercise jurisdiction and powers in proceedings of a civil nature in which the value of the subject matter in dispute does not exceed;

(a)  20 Million shillings, where the court is presided over by a Chief Magistrate;

(b)  15 Million shillings, where the court is presided over by a Senior Principal Magistrate;

(c)  10 Million shillings, where the court is presided over by a Principal Magistrate;

(d)  7 Million shillings, where the court is presided over by a Senior Resident Magistrate; or

(e)  5 Million shillings, where the court is presided over by a Resident Magistrate.

NB: Parliament enacted The small claims Court (amendment act) 2020  in order to promote  effective disposal  and management of small claims  which affect Small Medium Enterprises (SMEs) Read more

The Small Claims Court has jurisdiction to determine any civil claim of Kshs. One million and below relating to –

(a)   A contract for sale and supply of goods and services

(b)   A contract relating to money held and received;

(c)    Liability in tort in respect of loss or damage caused to any property or for the delivery or recovery of movable property;

(d)   Compensation for personal injuries; and

(e)   Set-off and counterclaim under any contract.

The functions of the Tribunal are laid down in sections 11 and 16D of the Act. Under section 11, the Tribunal’s function is to hear appeals from “any person aggrieved by a decision of the Kenya Bureau of Standards or the National Standards Council”.

2.      Standards Levy orders made by the Minister under section 10B and 10 of the Act.

3.      Decisions and or directives of the Council pursuant to the power conferred to it by the Act.

4.      Decisions and or orders for destruction of goods under the Act.

• Disputes on which tax assessment has not been confirmed;
• Disputes on which tax assessment has been confirmed but the parties mutually agree to a self-review;
• Disputes before the Courts/ Tax Appeals Tribunal but where the parties desire an out-of-court settlement.

The following scenarios are the exception;

• The settlement would be contrary to the Constitution, the Revenue Laws or any other enabling Laws.
• The matter borders on technical interpretation of law.
• It is in the public interest to have judicial clarification of the issue.
• There are undisputed judgments and rulings.
• A party is unwilling to engage in ADR process.

Under section 12 of the Act, the tribunal has jurisdiction to do all things which it is required or em-powered to do by Act in controlled tenancies. However, under section 12 (2), it has no jurisdiction to entertain any criminal proceedings for any offence whether under this Act or other-wise.

It also hears and determines cases between members past members or administrators of estate of the deceased members of the associations and the authority or any of their officers or members between the authority and association.

Any person who is aggrieved by a disallowance or surcharge may within thirty days of the date of the certificate of surcharge, appeal by written memorandum to the tribunal.

Laws of Kenya (repealed)) respectively

• Inspecting workplaces to ensure compliance with safety and health law
• Examination and testing of steam boilers, air & steam receivers, gas cylinders, lifts, cranes chains and other lifting equipment
• Measurements of workplace pollutants for purposes of their control
• Investigation of occupational accidents and diseases with a view to preventing recurrence
• Medical examinations of workers
• Training on Occupational safety and health, first aid and fire safety
• Approving architectural plans of building intended for use as workplaces
• Disseminating information on occupational safety and health to customers

1. maize,
2. milk,
3. cattle,
4. vegetables,
5. fish,
6. fruits,
7. coffee
8. tea
9. flowers
10. forestry products such as wood and wood products (e.g. timber and charcoal)

1. Stones
2. Ballast
3. Sand
4. Quarry chips
5. Murram
6. Other minerals

A transporter is only required to produce evidence of paying cess in the country of origin.

Transporter or trader has to pay market fees to access or sell the goods in the destination market.