Taxation Workshop Northern Kenya Branch

THE INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS OF KENYA
(Established under the Accountant Act, Laws of Kenya)

Taxation workshop – Northern Branch
Theme: Navigating Kenya’s Tax Reforms towards sustainable development of Kenya’s economy
Date: 20th – 21st August 2025
Venue: Granada Hotel, Mandera

Overview

Kenya’s tax system is characterized by a complex framework of taxes, regulations, and incentives that businesses operating in the country must understand. The main tax categories include income tax, value-added tax (VAT), excise duty, and customs duty. A notable aspect of the Kenyan tax regime is the self-assessment system, which requires taxpayers to calculate and remit their taxes independently. This system is reinforced by strict compliance enforcement mechanisms. Additionally, Kenya has increasingly embraced automation, such as the Electronic Tax Invoice Management System (E-TIMS), to improve VAT compliance and simplify tax processes for businesses.

To attract investments in critical sectors like infrastructure, energy, and manufacturing, the Kenyan government offers various tax incentives. These include tax holidays, 100% deductions for capital expenditures, exemptions on specific payments to non-residents, reduced tax obligations for priority projects, and accelerated depreciation. These initiatives are designed to drive economic growth and align with the government’s long-term development objectives. Businesses must remain informed about these incentives to maximize their benefits and effectively navigate Kenya’s evolving tax environment.

Ongoing tax reforms are significantly influencing Kenya’s fiscal landscape. These include updates to VAT and excise laws and potential changes to the Income Tax Act, prompting some investors to adopt a cautious approach. The government’s focus on digital taxation and the implementation of e-TIMS are reshaping the tax system further. Emerging trends such as environmental levies, digital taxation, and global initiatives like the OECD’s Base Erosion and Profit Shifting (BEPS) framework are shaping Kenya’s tax policies. The integration of digital tools for tax reporting and compliance is modernizing the taxation process, positioning Kenya as a dynamic participant in the global tax arena.

Withholding tax (WHT) is another vital component of Kenya’s tax system, applying to various payments like salaries, professional fees, interest, and dividends. Rates vary between 3% and 30%, depending on the payment type and the payee’s residency status. Businesses are required to comply with WHT regulations by deducting the applicable tax amount, remitting it to the authorities, and issuing tax certificates to the payee.

This workshop will delve into the role of Double Tax Agreements (DTAs) in addressing double taxation and fostering cross-border investments. It will also explore the impact of the East African Community (EAC) Customs Union on customs duties and regional trade. Participants will gain insights into the Kenyan government’s tax incentives aimed at promoting investments in strategic sectors. By attending, delegates will acquire the knowledge and tools needed to navigate Kenya’s complex tax system, optimize tax strategies, and maintain compliance with current tax regulations.

The training will focus on the following topical areas:
1. Overview of Kenya’s Tax Regime: Ongoing tax reforms
2. Withholding Tax (WHT) Obligations and Compliance
3. Double Tax Agreements (DTAs) and Their Role in Cross-Border Investments
4. Customs Duty and the East African Community (EAC) Customs Union
5. Tax Incentives and investment promotions
6. Tax invoice management Systems
7. Tax strategy and risk management
8. The Evolving Kenyan Tax Landscape – Recent Reforms and Future Trends
• Digital taxation: Taxes on e-commerce and digital services.
• Environmental taxes and carbon credits.
• The impact of global tax reforms (e.g., OECD’s BEPS initiative).
9. Electronic Tax Invoice Management System (E-TIMS) and Digital Taxation in Kenya

Target Audience:

This workshop will be useful to all professional Accountants and those aspiring to join the profession.

Continuous Professional Development Units (CPD UNITS):
Members of ICPAK and those from reciprocating professional bodies will be awarded 14 Structured CPD Units upon successfully completion of the seminar.

Financial Commitment:
The workshop charges are Kes. 10,000. Charges will cater for the seminar  fees, learning materials, and e-certificates of attendance.

Online Booking:
Registration: Delegates are reminded to note that online booking for the seminar is mandatory on https://www.icpak.com/event-registration/Online Booking We call on workshop participants to note that booking is available only online at www.icpak.com and will close one day before the training session. Delegates are reminded to note that online booking for the training is mandatory.

National Industrial Training Authority (NITA) Reimbursement:
The Institute is registered as a trainer with National Industrial Training Authority. The Institute’s registration number is DIT/TRN/47. Participants who are registered levy contributors should apply to NITA for reimbursement of their fees. Please note that this is applicable for Kenyan citizens only and subject to NITA regulations. Remember that to qualify you should apply to NITA for approval prior to the date of the conference. Further details can be obtained from their website (www.nita.go.ke).

Further requests can be channeled to us via telephone calls on  +254 719 074 100,  or via email to Ladhan Abdi at ladhan.abdi@icpak.com with a copy to memberservices@icpak.com.

We encourage members to regularly visit our website https://www.icpak.com for updates.