2021年8月25日
Felix Kimoli,从 MGI Alekim 在内罗毕, recently took the time to share news about tax-related regulatory changes 和 the new licensing framework that is now in place for accounting professionals in Kenya. He also explains a few of the ways in which the government is seeking to increase tax compliance across the country.
Q:有ICPAK的(肯尼亚注册会计师协会)动议颁发税务执业证书, 咨询, 和咨询服务, 导致客户对肯尼亚专业服务的信心增加?
费利克斯: ICPAK has introduced a Multiple Licenses Framework to regulate 保证 和 non-保证 services. This was in response to requests by members for issuance of multiple licenses for practice in different capacities. This has given the institute a wide pool of credited professionals which is a big relief to clients.
The initiative has given the market a positive impetus with accountants having options on the various services they can offer. Clients have taken the move quite positively; they are being served by professionals who are regulated, 以研究所为参考点. Clients are also able to confirm independently the status of the practitioner before they engage them.
Q: How have government measures to increase scrutiny of compliance 和 widen the tax base impacted the accounting profession in Kenya?
费利克斯: The Kenya Revenue Authority (KRA) has rolled out an elaborate tax base expansion programme which aims to recruit over 500,000个新的纳税人, 直到现在, 已经不在纳税等级了.
The programme seeks to identify Kenyans involved in gainful business who ought to be paying taxes but are not. 一些已落实的措施包括:
- To acquire information for tax base expansion purposes through access to key databases in both the private 和 public sectors.
- 任命关键纳税人, 县, 的国企, 部门, 以及作为扣缴税款代理人的政府机构, 获取并提供其供应商的详细信息.
这极大地影响了会计行业，尤其是税务顾问. Once the KRA approaches a non-compliant taxpayer, their first to-go person is a tax accountant. 这导致对税务服务的需求显著增加.
Q: Have there been any significant regulatory developments in the Kenya market over the last 12 months?
费利克斯: 政府最近在个人所得税方面做了一些改变, 公司所得税, 增值税, 和最低税.
The highest individual income tax b和 has been reinstated to 30% from the 25% (reduced as 新型冠状病毒肺炎 relief last year). 新的税级已经取消了两个税级——15%和20%. 最低波段已从Kshs 12上调,298至24先令,每月000, 最高税率从47先令下调,059到Kshs 32,每月333. 个人每月2 400肯尼亚先令的救济仍保留.
Corporate income tax rate has been revised to 30% from 25% for the year of income 2021 onwards.
从2021年1月1日起, a Minimum 税 at a rate of 1% of gross income has been introduced which is a base income tax, 所有公司无论是否盈利都要支付. 最低税额应在4日20日前缴纳, 6th, 会计期间的第9个月和第12个月. 纳税人须缴付较高的分期缴税或最低税额.
增值税 rate has been reinstated to 16% up from 14% given as a relief last year because of COVI-19 with effect from 1月 1st, 2021.
从2021年1月1日起，肯尼亚开始对数字服务征收公司税和增值税, a digital services tax (DST) on income from services provided through a digital marketplace in Kenya at a rate of 1.交易总额的5%.
问:新冠肺炎疫情对你们的业务有何影响?
费利克斯: 在肯尼亚，疫情对经济造成了严重打击. Almost every sector came to a st和still as the Government 和 other stakeholders struggled to find the best way to tackle the p和emic. The economy was close to collapse as businesses struggled to remain afloat 和 as stringent government measures weighed heavily on all businesses.
The introduction of the dusk to dawn curfew hit hard on the hospitality sector with many bars 和 clubs forced to shut down. The tourism industry, where as a firm we have a number of clients, was among the worst hit.
旅游公司, 酒店, 和 restaurants have shut down 和 the negative effect on our own business can’t be overemphasized. 不幸的是，我们不得不裁员并强制减薪.
MGI Alekim还认识到，好的工作不仅要以正式的形式完成, 办公室富丽堂皇，但在家也能高效工作. We have come to terms with the p和emic 和 have resolved to soldier on with hopes for a marked improvement in the near future.
欲了解更多信息，请联系Felix Kimolikimolifk@mgialekim.co.ke or 访问公司简介页面 和 网站.
MGIog体育官网与CPAAI美国排名前20 og体育官网会计网络和协会 与近10,000专业人士, accountants 和 tax experts in some 460 locations in over 100 countries around the world.