Tax Obligations Due By Penalties
Exempted from tax if 75% or more of their income is from members
PAYE for Employees 9th of the following Month Penalty on late filing: 25% of the tax due or Kshs. 10,000.
Penalty on late payment: 5% of the tax due and a late payment of 1% per month
VAT unless dealing with exempt supplies or Annual turnover Less than Sh. 5M 20th Day of the following month 5% of the tax due or Sh. 10,000
Withholding tax on Services –check WHT rates 20th Day of the following month Failure to deduct 10% of the tax. Late payment 5% of tax or Sh. 20,000