Withholding & Instalment Taxes, VAT, Standards Levy, Mobile Cellular Phone Excise Duty, Sugar Development Levy & Excise Duty

Due Date: Tuesday 20 th December, 2005.

Kenya Revenue Authority wishes to remind all taxpayers (Companies and Individuals) that the due date for the above-mentioned taxes is Tuesday 20 th December 2005 .

• Withholding tax deductions made during the month of November 2005.

• Instalment tax from taxpayers whose accounting periods end on:

a) 30 th August - 1st Instalment

b) 30 th June - 2nd Instalment

c) 31 st Match - 3rd Instalment

d) 31 st December - 4th Instalment

• VAT, (Monthly returns (VAT 3)) Standards Levy and Sugar Development Levyreturns for the month of November 2005.

• Excise Duty for the month of November 2005

Payments in respect of the following tax types may be made to the following appointed banks:

The receiving banks will forward the duly stamped original (upper portion) and duplicate forms to the Domestic Taxes Department.

In view of an increase in diversion and fraudulent encashment of cheques, KRA advises taxpayers remitting Kshs. 100,000 or more to use the Electronic Funds Transfer (EFT) facility to transfer funds to the Central Bank of Kenya to the account numbers mentioned above.

Kenya Revenue Authority will not be responsible for any cheques lost and will demand immediate replacement of any lost cheques.

You are kindly reminded to remit your taxes and submit your returns as required. Failure to comply with the above requirements will attract penalties and interest.

Commissioner of Domestic Taxes