Kenya Revenue Authority wishes to inform the public that in accordance with Section 19A of the VAT Act, the Commissioner of Domestic Taxes has revoked the Public Notices relating to the appointment of Withholding VAT agents in the following categories:

• Exporters and Suppliers to Exporters;
• Cooperative Societies, Private Hospitals and Insurance Brokers/Agents;
• Public and Private Schools.

Pursuant to the revocation of the Notices above, persons falling within the categories therein mentioned are hereby deregistered as Withholding VAT agents with effect from the date of the publication of this Notice. Consequently all the affected agents are required to comply with the following directives:

• Cease further withholding of VAT;
• Remit all VAT withheld up to the date of this Notice;
• Return all un-used booklets to the nearest KRA office and obtain written acknowledgement for all items surrendered.

Agents should also retain documentation relating to their Withholding VAT remittances to facilitate audits that the KRA may carry out.

The deregistration is part of KRA’s plan to reform the Withholding VAT system with the eventual intention of eliminating its use. Further measures towards this end will be announced in due course.

Commissioner of Domestic Taxes.