Tax Obligations Due By Penalties
Motor Vehicle advance tax- See motor vehicle advance tax rates 20 January each year or on transfer of Motor Vehicle
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
Annual return of income on Profits ( Taxable income less Allowable deductions)
See more on Installment Tax
Payment due on Last day of the 4th month in the following year
Return due on the last day of the 6th Month in the following
20% of the tax plus 1% interest per month
5% of the tax or Sh. 20,000
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