On 3 May 2019, the Kenya Revenue Authority (KRA) published a public notification on the taxation of e-commerce regarding some taxpayers carry on online business and they do not file returns or pay taxes on the transactions.
The tax authority said that KRA wants to point out that adequate taxes should be paid unless income or supply is expressly exempted by law. According to the tax authority, taxpayers with a taxable annual turnover of five million shillings (about $ 50,000) and more must register for VAT and taxation, while taxpayers with a turnover of less than $ 50,000 must pay the presumed tax. The KRA also added that under the current self-assessment system, taxpayers are required to file and pay taxes that include VAT, excise tax, withholding tax and other tax obligations required by the business.
