KENYA REVENUE AUTHORITY

IMPORTANT NOTICE

ELECTRONIC TAX REGISTERS (ETRs)

Kenya Revenue Authority appreciates Taxpayers’ continued interest in the on-going implementation of the Electronic Tax Registers. As the deadline for the implementation of the devices approaches, certain issues are being raised by Taxpayers. This Notice seek to clarify some of the persistent questions being raised.

1.Implementation Schedule

The implementation schedule and deadlines remain as communicated earlier through the media.

2.Who is liable to acquire ELECTRINIC TAX REGISTERS

All those supplying taxable goods or taxable services or both are required to acquire ETR machines.

3.Recovery of ETR cost

Suppliers of taxable goods and taxable services are expected to recover the cost of the ETR from tax payable by them. Where the tax payable during the month of purchase is less than the cost of the ETRs, the purchaser will be expected to carry forward the balance and deduct it from the tax payable in the following month(s). Those making taxable supplies and are not yet registered need to register to enjoy the recovery cost of the ETRs.

4.Maintenance Costs and cost of Rolls

The maintenance costs and cost of Rolls is a business expense not covered for the purpose of recovery. The only cost allowable will be the Input VAT on maintenance and rolls, which is deductible. For further information please contact the following:

The Commissioner of Domestic Taxes Tel. 020 310900

Mr. Stephen K. Karuga Tel. 020 281 7053

Mr. Andrew Chege Tel. 020 281 7073

Mrs. Beatrice Nyongesa Tel. 020 281 5008

COMMISSIONER OF DOMESTIC TAXES

‘KULIPA USHURU NI KUJITEGEMEA’