New Regulations for Turnover Tax (TOT)

President Uhuru Kenyatta assented the Tax (Amendment) Bill, 2020 bill into law with a view of cushioning Kenyans against the adverse effects of COVID-19. Turnover tax experienced major transformation especially by setting the new threshold to cover entities earning annual revenue between Kshs. 1m to Kshs. 50m.

However, entities opting for Turnover tax regime will be forced to start paying taxes and filing monthly returns (over and above the VAT returns) regardless of whether they are making profits or not. Additionally, entities shall forfeit all the carry forward claimable losses.

Click here to see the full regulations as published by KRA.

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