Kenya: Will the income tax law be revised? | KPMG | GLOBAL
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Kenya: Will the income tax law be revised?

Kenya: Will the income tax law be revised?

Since enactment of the Income Tax Act (ITA) in 1973, various changes in the economic, social, and technological landscape have left substantial gaps that are a threat to revenue mobilisation. For example, amendments have not addressed the tax points of various unconventional trade flows that are an offshoot of operating in a digital world.


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The debate on the shortcomings of the ITA has been ongoing for over 40 years, with a key question being whether it is appropriate to rewrite or simply to revise the ITA. More developed countries have rewritten their tax laws in plain and simple language to make them understandable. Rewriting the ITA may go a long way in making income tax administration and compliance easier. 


Read an October 2017 report prepared by the KPMG member firm in Kenya

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