Overview of the Kenya Financial Act 2023

Institution: University

Course: Overview of the Kenya Financial Act 2023

Posted By: willy mbigo

Document Type: PDF

Number of Pages: 29

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• Removal of provision on application of waiver of penalty and interest.
• Increase in tax shortfall penalty on deliberate omission from 75% to 200%.
• The removal of 0% of fertiliser of Chapter 31 and their inputs, agricultural pest control products and their inputs and transportation of sugar canes from farmer to milling factories.
• The removal of exemption on goods and services used for the construction of tourism facilities, recreational parks, convention and conference services.
• The removal of the exemption of goods of tariff heading 3003.90.90, 3002.90.00.
• Exempting from VAT transfer of business as a going concern.
• The removal of exemption of capital goods used in the manufacturing sector.
• Removal of exemption plant, machinery and equipment used in the construction of a plastics recycling plant.
• Removal of exemption of taxable services for direct and exclusive use for the construction of specialized hospitals with accommodation facilities.
• Removal of 0% of inputs of medicaments supplied to pharmaceutical manufacturers in Kenya.
• The proposal to introduce a 20% deposit requirement for taxpayers appealing to the High Court from the Tax Appeals Tribunal refundable if the High Court decides in favour of the taxpayer.

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