It should be observed that the Withholding VAT (WHVAT) was first introduced in Kenya in 2003 but suspended in 2011. It was however reintroduced by the Finance Act 2014 as a measure to increase compliance and collect VAT revenue in advance.
Section 26 of Finance Act 2014 amended the VAT Act 2013 by introducing a new Section 25A. This new provision obligated government ministries, departments and agencies to withhold 6% of the tax payable thereon effective 19th September 2014 when making payments to suppliers for taxable supplies, with the exemption of payments made on supplies to official aid funded projects.
30th Sep 2024
09th May 2024
09th May 2024