Tax Obligations: Due By: Penalties:
Exempted from tax on Surplus, (Profits) BUT only if with a Valid exemption certificate None None
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
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