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WHT is levied at varying rates (3% to 30%) on a range of payments to residents and non-residents. Resident WHT is either a final tax or creditable against CIT. Non-resident WHT is a final tax. Payment of withholding tax is done online via iTax, generate a payment slip and present it at any of the appointed KRA banks to pay the tax due. You can also pay via Mpesa. Use the KRA Pay bill Number 572572. Withholding VAT on taxable supplies not charged VAT is computed using the fomular X – X/1.16 where X is the total value of the invoice or taxable supplies. Only taxable goods and services are liable to withholding VAT. Let us learn the procedure on How to Apply for Withholding Tax in Kenya
Procedure yo apply Withholding Tax in Kenya
1.Download the forms required from the KRA website. Each type of withholding tax has its own form. The forms to fill are shown here http://www.kenyamanual.co.ke/2013/04/how-to-pay-for-withholding-tax/#prettyPhoto
2.Fill the form relevant to the withholding tax you have to pay.
3.Ask for directions to the withholding tax payments section but most payments are made in the second (counting from the side of entry) tower of the Times Towers.
4.The cashier will keep the paying-in-slip but stamp the payment slips and give them back to you for your files. He/She will then process your payment and give you an official KRA receipt.
1.On the KRA website, click on the huge iTax banner that will redirect you to the iTax login page. Using your company PIN Number and password, log into the system.
2.Proceed to the Payments tab then select Payment registration. Please note that Withholding tax does not exist as a Return and you will not find it by clicking on the Returns tab.
3.Go directly to payment.
1.2x KRA payment slip for EACH payment (W8F is the mostly used one)
2.1x KRA paying-in-slip
3.National ID card/Passport to get into the premises.
Office Locations & Contacts
The Kenya Revenue Authority (KRA)
Times Tower, Haile Selassie Avenue
P.O Box 30742 00100, GPO,
Ministry of Finance
Treasury Building, Harambee Avenue,
P.O. Box 30007, Nairobi
Telephone:+254-020-2252299, 0728338111 OR 0733660606
The email address of the National Treasury office in Nairobi is email@example.com.
The telephone contacts of the
Kenya National Treasury Office in Nairobi are
(020)2252299 and mobile numbers 0728338111 and 0733660606.
The Fax details are (020)318033.
It is applied to Kenyans in receipt of the certain incomes mentioned above
Its free to apply for withholding tax
This tax should be paid on or before the 20th day of the following month
- Using the online method, it is instantly done after clicking the submit button. This usually takes a few minutes.
- Using manual method, it takes about 30 minutes
Employers are required by law to register and deduct tax from payments made to employees in respect of employment income.
1.Proof of employment
2.Proof of identification
Need for the Document
A withholding tax, also called a retention tax, is a government requirement for the payer of an item of income to withhold or deduct tax from the payment, and any pay. Withholding tax is an amount of money deducted from money you would normally be paid ie’ wages and paid directly to the government by the employer.
They are mainly deducted from irregular earners and non-payroll earners. Some of the sources of income include: Interest, dividends, royalties, management or professional fees, commissions, pension or retirement annuity, rent, appearance or performance fees for entertaining, sporting or diverting an audience.
Other uses of the Document/Certificate
The withholding tax certificate can be used to claim refunds from the tax Authority.