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    General News

    The Finance Act 2018

    Hillary KangwanaBy Hillary KangwanaMay 31, 2025
    Uhuru Kenyatta
    Uhuru Kenyatta

    SPECIAL ISSUE
    Kenya Gazette Supplement No. 121 (Acts No. 10)
    REPUBLIC OF KENYA
    –––––––
    KENYA GAZETTE SUPPLEMENT
    ACTS, 2018
    NAIROBI, 21st September, 2018
    CONTENT
    Act—
    PAGE
    The Finance Act, 2018 ……………………………………………………………………… 165
    PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTER, NAIROBI

    !
    165
    THE FINANCE ACT, 2018
    No. 10 of 2018
    Date of Assent: 21st September, 2018
    Date of Commencement: See Section 1
    AN ACT of Parliament to amend the law relating to
    various taxes and duties and for matters incidental
    thereto
    ENACTED by the Parliament of Kenya, as follows—
    PART I— PRELIMINARY
    1. This Act may be cited as the Finance Act, 2018,
    and shall come into operation, or be deemed to have come
    into operation, as follows—
    Short title and
    commencement.
    (a) sections 48, 49, 50, 54, 56, 58, 60, 61, 62, 63, 64,
    65, 66, 67, 68, and 78, on the 1st October, 2018;
    (b) sections 4, 6, 7, 11(a), and 11(c) on the 1st
    January, 2019;
    (c) all other sections on the 1st July, 2018.
    PART II—INCOME TAX
    2. Section 2 of the Income Tax Act is amended—
    (a) by inserting the following new definition in proper
    alphabetical sequence—
    “demurrage charges” means the penalty paid for
    exceeding the period allowed for taking delivery of goods,
    or returning of any equipment used for transportation of
    goods”.
    (b) by deleting the definition of the word “winnings”
    and substituting therefor the following
    definition—
    “winnings” includes winnings of any kind and a
    reference to the amount or the payment of winnings shall
    be construed accordingly;
    Amendment of
    section 2 of Cap.
    470.
    3. Section 7 of the Income Tax Act is amended by
    deleting subsection (1) and substituting therefor the
    following new subsection –
    Amendment of
    section 7 of Cap.
    470.
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    (1) For the purpose of section 3(2)(b)—
    (a) a dividend paid by a resident company shall be
    deemed to be income of the year of income in
    which it was payable;
    (b) an amount shall be deemed to be a dividend
    distributed by a company to a shareholder where –
    (i) any cash or asset is distributed or transferred
    by that company to or for the benefit of that
    shareholder or any person related to that
    shareholder;
    (ii) the shareholder or any person related to that
    shareholder is discharged from any
    obligation measurable in money which is
    owed to that company by that shareholder or
    related person;
    (iii) the amount is used by that company in any
    other manner for the benefit of the
    shareholder or any person related to that
    shareholder;
    (iv) any debt owed by the shareholder or any
    person related to that shareholder to any third
    party is paid or settled by that company;
    (v) the amount represents additional taxable
    income or reduced assessed loss of that
    company by virtue of any transaction with
    the shareholder or related person to such
    shareholder, resulting from an adjustment.
    4. The Income Tax Act is amended by repealing
    section 7A and replacing it with the following new
    section—
    Amendment of
    section 7A of
    Cap. 470.
    Dividend distributed out
    of untaxed gains or
    profits.
    7A. Where a dividend is distributed
    out of gains or profits on which no tax is
    paid, the company distributing the
    dividend shall be charged to tax in the
    year of income in which the dividends are
    distributed at the resident corporate rate of
    tax on the gains or profits from which
    such dividends are distributed:
    Provided that this section shall not
    apply to registered collective investment
    schemes.
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    5. Section 10 of the Income Tax Act is amended in
    subsection (1) by adding the following new paragraphs
    immediately after paragraph (h)—
    (i) demurrage charges; and
    (j) an insurance premium.
    Amendment of
    section 10 of Cap.
    470.
    6. The Income Tax Act is amended by repealing
    section 12C and replacing it with following new section –
    Amendment of
    section 12C of
    Cap. 470.
    Presumptive tax.
    12C. (1) Notwithstanding any other
    provision of this Act, a tax to be known as
    presumptive tax shall be payable by a
    resident person whose turnover from
    business does not exceed five million
    shillings during a year of income.
    (2) The presumptive tax shall apply to
    persons who are issued or liable to be issued
    with a business permit or trade license by a
    county government in a year of income.
    (3) A person liable to pay tax under
    subsection (1) may, by notice in writing,
    addressed to the Commissioner, elect not to
    be subject to the provisions of this section in
    which case the other provisions of this Act
    shall apply to such person.
    (4) The due date for payment of tax
    under subsection (1) shall be at the time of
    payment for the business permit or trade
    license or renewal of the same.
    (5) Notwithstanding subsection (1),
    presumptive tax shall not apply to income
    derived from—
    (a) management and professional
    services; or
    (b) rental business; or
    (c) incorporated companies.
    7. Section 15 of the Income Tax Act is amended in
    subsection (2) by inserting the following new paragraph
    immediately after paragraph (aa)—
    (ab) thirty percent of electricity cost incurred by
    manufacturers in addition to the normal
    Amendment of
    Section 15 of Cap
    470
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    Finance 2018
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    electricity expense, subject to conditions set by
    the Ministry of Energy.
    8. Section 19 of the Income Tax Act is amended by
    inserting the following new subsection immediately after
    subsection (6A)—
    (6B) For the avoidance of doubt, the gains arising
    from the transfer of property by an insurance company
    other than property connected to life insurance
    business shall be taxed in accordance with the
    provisions of the Eighth Schedule.”
    9. Section 34 of the Income Tax Act is amended in
    subsection (2) by inserting the following paragraphs
    immediately after paragraph (m)—
    (n) demurrage charges; or.
    (o) an insurance premium except insurance
    premium paid for insurance of aircraft.
    Amendment of
    section 34 of Cap.
    470.
    10. Section 35 of the Income Tax Act is amended by –
    (a) in subsection (1), by inserting the following
    paragraph immediately after paragraph (l)—
    (m) demurrage charges;
    (n) an insurance premium except insurance
    premium paid for insurance of aircraft;
    (b) inserting the following new subsection
    immediately after subsection (5)—
    Amendment of
    section 35 of Cap.
    470.
    (5A) The Commissioner shall pay the tax
    deducted from winnings under subsection (1)
    (i) and (3) (h) into the Sports, Arts and Social
    Development Fund established under section
    24 of the Public Finance Management Act,
    2012.
    11. The Third Schedule to the Income Tax Act is
    amended—
    (a) in paragraph (2), by adding the following new
    subparagraph immediately after subparagraph (j)-
    (k) in the case of a company engaged in
    business under a special operating framework
    arrangement with the Government, the rate of tax
    shall be to the extent provided in the arrangement.
    Amendment of
    the Third
    Schedule to Cap.
    470.
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    (b) in paragraph 3, by inserting the following new
    subparagraphs immediately after subparagraph
    (n)—
    (o) demurrage charges, paid to ship operators,
    twenty per cent of the gross amount payable;
    (p) an insurance premium, five per cent of the
    gross amount payable; and
    (c) by deleting paragraph 9 and substituting therefor
    the following new paragraph—
    9. The rate of presumptive tax shall be an
    amount equal to fifteen percent of the amount
    payable for a business permit or trade licence
    issued by a County Government:
    Provided that the tax charged shall be final.”
    PART III— VALUE ADDED TAX
    12. Section 2 of the Value Added Tax Act, 2013 is
    amended by deleting the definition of the expression
    “electronic notice system”.
    Amendment of
    section 2 of No.
    35 of 2013.
    13. Section 5 of the Value Added Tax Act, 2013 is
    amended in subsection (2) by inserting the following new
    paragraph immediately after paragraph (a)-
    (aa) in the case of goods listed in section B of Part I of
    the First Schedule, eight percent of the taxable
    value, effective from the date of assent:
    Provided that—
    (i) the taxable value in respect of these goods
    shall exclude excise duty, fees and other
    charges; and
    (ii) despite section 1 of the Finance Act, 2018,
    this paragraph comes into effect upon
    enactment of the Supplementary
    Appropriation (No.2)Act, 2018.
    Amendment of
    section 5 of No.35
    of 2018
    14. Section 13 of the Value Added Tax Act, 2013 is
    amended by deleting subsection (2).
    Amendment of
    section 13 of No.
    35 of 2013.
    15. Section 16 of the Value Added Tax Act, 2013 is
    amended by deleting subsection (6) and substituting
    therefor the following new subsection—
    Amendment of
    section 16 of No.
    35 of 2013.
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    (6) A credit or debit note issued under this section
    shall be in the prescribed form.
    16. The Value Added Tax Act, 2013 is amended by
    repealing section 40.
    Repeal of section
    40 of No. 35 of
    2013.
    17. The Value Added Tax Act, 2013 is amended by
    repealing section 41.
    Repeal of section
    41 of No. 35 of
    2013.
    18. Section 44 of the Value Added Tax Act, 2013 is
    amended by deleting subsections (2), (3), (4) and (5).
    Amendment of
    section 44 of No.
    35 of 2013.
    19. The First Schedule to the Value Added Tax Act,
    2013 is amended—
    (a) in section A of Part I—
    (i) by deleting the expressions “1001,” and “and
    1003” appearing in paragraph 25;
    (ii) by inserting the words “used for the
    manufacture of goods” at the end of
    paragraph 27;
    (iii) by deleting paragraph 28;
    (iv) by inserting the tariff Nos. “1213.00.00,
    1214.10.00 and 2303.20.00” in paragraph 43 in
    proper sequence;
    (v) by deleting paragraph 45 and substituting
    therefor the following new paragraph—
    45. Specialized equipment for the
    development and generation of solar and
    wind energy, including deep cycle batteries
    which use or store solar power.
    (vi) by deleting the words “primary school laptop
    tablets” appearing in paragraph 53 and
    substituting therefor the word “computer”;
    (vii) by deleting paragraph 63 and substituting
    therefor the following new paragraph—
    63. Taxable goods for the direct and
    exclusive use in the construction and
    equipping of specialized hospitals with a
    minimum bed capacity of fifty, approved by
    the Cabinet Secretary upon recommendation
    by the Cabinet Secretary responsible for
    Amendment of
    First Schedule to
    No. 35 of 2013.
    2018 Finance !
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    health who may issue guidelines for
    determining eligibility for the exemption.
    (viii) by deleting paragraph 64;
    (ix) by deleting paragraph 92;
    (x) in paragraph 93, by inserting the words “and
    equipment” immediately after the word
    “materials”;
    (xi) by deleting paragraph 98;
    (xii) by adding the following new paragraphs—
    101. Alcoholic or non-alcoholic
    beverages supplied to the Kenya Defence
    Forces Canteen Organization.
    102. Goods imported or purchased locally
    for direct and exclusive use in the
    implementation of projects under a special
    operating framework arrangements with the
    Government.
    103. Hearing aids, excluding parts and
    accessories, of tariff No.9021.40.00.
    104. One personal motor vehicle,
    excluding buses and minibuses of seating
    capacity of more than eight seats, imported by
    a public officer returning from a posting in a
    Kenyan mission abroad and another motor
    vehicle by his spouse and which is not
    exempted from Value Added Tax under the
    First Schedule:
    Provided that the exemption under this item
    shall not apply—
    (a) unless the officer is returning to Kenya
    from a posting in a Kenyan mission
    abroad upon recall;
    (b) unless, in the case of an officer’s spouse,
    the spouse accompanied the officer in the
    foreign mission and is returning with the
    officer;
    (c) if the officer or the spouse has either
    enjoyed a similar privilege within the
    previous four years from the date of
    importation or has imported a motor
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    vehicle free of duty under item 6 of Part
    A of this Schedule;
    (d) unless the vehicle is imported within
    ninety days of the date of arrival of the
    officer or spouse or such longer period,
    not exceeding three hundred and sixty
    days from such arrival as the
    Commissioner may allow; and
    (e) to a State officer.
    (b) in Part II—
    (i) by deleting item (n) of paragraph 1; and
    (ii) by adding the following new paragraphs—
    29. Postal services provided through the
    supply of postage stamps, including rental of
    post boxes or mail bags and any subsidiary
    services thereto.
    30. Asset transfers and other transactions
    related to the transfer of assets into real
    estates investment trusts and asset backed
    securities.
    31. Services imported or purchased
    locally for direct and exclusive use in the
    implementation of projects under special
    operating framework arrangements with the
    Government.
    20. The Second Schedule to the Value Added Tax
    Act, 2013 is amended in—
    (a) Part A by inserting the following new paragraph
    immediately after paragraph 13A—
    13B. The supply of maize (corn) flour,
    cassava flour, wheat or meslin flour and maize
    flour containing cassava flour by more than ten
    percent in weight.
    (b) Part C by deleting tariff No. 3004.40.00 and the
    corresponding description and inserting the
    following—
    Amendment
    of Second
    Schedule to
    No. 35 of
    2013.
    Tariff No. Description
    3004.41.00 Containing ephedrine or its salts
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    3004.42.00 Containing pseudoephedrine (INN) or its
    salts
    3004.43.00 Containing norephedrine or its salts
    3004.49.00 Other
    PART IV—TAX APPEALS TRIBUNAL
    21. Section 10 of the Tax Appeals Tribunal Act, 2013,
    is amended in subsection (3) by deleting the words “the
    proceedings shall be adjourned, and”.
    Amendment of
    section 10 of No.
    40 of 2013.
    22. Section 13 of the Tax Appeals Tribunal Act, 2013,
    is amended by inserting a new subsection as follows-
    (8) The parties to an appeal may apply, in writing,
    to the Tribunal to settle the dispute out of the Tribunal
    and in such a case, the time taken to resolve or
    conclude the settlement out of the Tribunal shall be
    excluded when calculating the period contemplated in
    subsection (7).
    Amendment of
    section 13 No. 40
    of 2013.
    PART V—EXCISE DUTY
    23. Section 6 of the Excise Duty Act, 2015 is amended
    in subsection (5) by deleting the expression “section 34”
    and substituting therefor the expression “section 36”.
    Amendment of
    section 6 of No.
    23 of 2015.
    24. Section 7 of the Excise Duty Act, 2015 is amended
    by deleting subsection (5) and substituting therefor the
    following new subsection –
    (5) An exemption granted under this section shall
    apply if the Commissioner is satisfied that—
    Amendment of
    section 7 of Act
    No. 23 of 2015.
    (a) the goods referred to in subsection (1)(a) have
    been received and consumed by the exempt
    person; and
    (b) excisable goods or services for export under
    subsections (1)(b) and (c) have not been, and shall
    not be consumed in Kenya.
    25. Section 10 of the Excise Duty Act, 2015 is
    amended by deleting the expression “every two years” and
    substituting therefor the word “once every year”.
    Amendment of
    section 10 of No.
    23 of 2015.
    26. Section 20 of the Excise Duty Act, 2015 is
    amended in subsection (1) by inserting the words “Subject
    to section 23” immediately before the words “The
    Commissioner”.
    Amendment of
    section 20 of No.
    23 of 2015.
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    27. Section 21 of the Excise Duty Act, 2015 is
    amended in subsection (1) by deleting paragraph (d).
    Amendment of
    section 21 of No.
    23 of 2015.
    28. The Excise Duty Act, 2015 is amended by
    repealing section 23 and replacing it with the following
    new section—
    Repeal and
    replacement of
    section 23 of No.
    23 of 2015.
    Commissioner to
    notify licensee prior to
    suspension of license.
    23. (1) Where the Commissioner seeks
    to suspend a licence under this Act, the
    Commissioner shall give the licensee twentyone
    days’ notice prior to the suspension,
    giving grounds on which the suspension shall
    be done.
    (2) A notice issued under this section
    may require the licensee to remedy any
    circumstances which may be required to be
    remedied.
    (3) Where a licensee fails to comply
    with the requirements indicated in the notice
    issued under this section, the Commissioner
    may proceed to suspend the licence under
    section 20.
    (4) Despite any other provision of this
    Act, the Commissioner may suspend a licence
    ,without notice, where the licensee—
    (a) has engaged in tax fraud;
    (b) has been found in possession of, or
    using, counterfeit stamps on
    excisable goods;
    (c) has been found in possession of
    goods bearing counterfeit stamps; or
    (d) has violated any regulations relating
    to health and safety, standards or
    packaging of goods.
    29. Section 36 of the Excise Duty Act, 2015 is
    amended by inserting the following new subsection
    immediately after subsection (4)—
    (5) The Commissioner shall pay into the Sports,
    Arts and Social Development Fund established under
    the Public Finance Management Act, 2012 to support
    social development including universal health care
    Amendment of
    Section 36 of No.
    23 of 2015
    2018 Finance !
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    sixteen percent of the excise duty paid in respect of
    money transfer by cellular phone service providers.
    30. Section 38 of the Excise Duty Act, 2015 is
    amended in subsection (1)—
    (a) by inserting the words “or five million shillings,
    whichever is higher” immediately after the word
    “licensed” appearing in paragraph (a).
    (b) by inserting the words “or five million shillings,
    whichever is higher” immediately after the word
    “payable” appearing in paragraph (b).
    Amendment of
    section 38 of Act
    No. 23 of 2015.
    31. Section 39 of the Excise Duty Act, 2015 is
    amended—
    (a) in subsection (1) by deleting the expression “26(1)
    or (28(4)” and substituting therefor the expression
    “or 26(1)”.
    (b) by inserting the following new subsection
    immediately after subsection (5) –
    (6) Any plant or excisable goods or any
    materials, in respect of which an offence has been
    established in relation to sections 15,18,19, or 28
    shall, in addition to any other penalty imposed
    under this Act, be forfeited to the Commissioner.”
    Amendment of
    section 39 of No.
    23 of 2015.
    32. The First Schedule to the Excise Duty Act, 2015 is
    amended—
    (a) in Part I—
    (i) by deleting tariff No. 2710.19.22 and the
    corresponding tariff description and rate of
    duty in paragraph 1 and substituting therefor
    the following—
    Amendment of
    First Schedule to
    No. 23 of 2015.
    Tariff No. Tariff Description Rate
    2710.19.22 Illuminating Kerosene
    per 1000l @ 20degC
    Ksh
    10,305.00
    (ii) by deleting the expression “Waters (excluding
    water of tariff No. 2201.90.00) and other nonalcoholic
    beverages not including fruit or
    vegetable juices” appearing in paragraph 1 and
    substituting therefor the following—
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    “Bottled or similarly packaged waters and
    other non-alcoholic beverages, not including
    fruit or vegetable juices”.
    (iii) by deleting the description “Motor vehicles
    excluding locally assembled motor vehicles
    and school buses for use by public schools of
    tariff heading 87.02, 87.03 and 87.04”and rate
    of excise duty thereof and substituting therefor
    the following new items –
    Description Rate of
    Excise
    Duty
    Motor vehicles (excluding locally
    assembled motor vehicles, school
    buses for use by public schools, and
    motor vehicles of tariff no.
    8703.24.90 and 8703.33.90) of tariff
    heading 87.02, 87.03 and 87.04
    20%
    Motor vehicles of tariff no.
    8703.24.90 and 8703.33.90
    30%
    Sugar confectionery (including white
    chocolate) of tariff heading 17.04;
    chocolate in blocks, slabs or bars of
    tariff Nos. 1806.31.00, 1806.32.00,
    1806.90.00
    KSh. 20
    per kg
    (iv) by deleting the expression “every two years”
    in paragraph 2 (1) and substituting therefor the
    words “at the beginning of every financial
    year”; and
    (v) by deleting the expression “column 2 of” in
    paragraph 2 (2).
    (b) in Part II—
    (i) by deleting paragraph 1 and substituting therefor
    the following new paragraph—
    1. Telephone and internet data services shall be
    charged excise duty at a rate of fifteen percent
    of their excisable value.
    (ii) by deleting paragraph 2 and substituting
    therefor the following new paragraph —
    2018 Finance !
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    2. Excise duty in fees charged for money
    transfer services by banks, money transfer
    agencies and other financial service providers
    shall be twenty percent of their excisable value
    (iii) by deleting paragraph 3 and substituting
    therefor the following new paragraph—
    3. Excise duty on fees charged for money
    transfer services by cellular phone service
    providers, shall be twelve percent of the
    excisable value.
    (iv) by deleting paragraph 4 of the Act and
    substituting therefor the following new
    paragraph–
    4. Excise duty on other fees charged by
    financial institutions shall be twenty percent of
    their excisable value.
    33. The Second Schedule to the Excise Duty Act,
    2015, is amended in Part A by adding the following new
    paragraphs—
    12. Alcoholic or non-alcoholic beverages supplied
    to the Kenya Defence Forces Canteen Organization.
    13. Goods imported or purchased locally for direct
    and exclusive use in the implementation of projects
    under special operating framework arrangements with
    the Government.
    14. One personal motor vehicle, excluding buses
    and minibuses of seating capacity of more than eight
    seats, imported by a public officer returning from a
    posting in a Kenyan mission abroad and another motor
    vehicle by his or her spouse and which is not
    exempted from excise duty under item 6 of Part A of
    the Second Schedule:
    Provided that the exemption under this item shall not
    apply—
    (a) unless the officer is returning to Kenya from a
    posting in a Kenyan mission abroad upon recall;
    (b) unless, in the case of an officer’s spouse, the
    spouse accompanied the officer in the foreign
    mission and is returning with the officer;
    (c) if the officer or the spouse has either enjoyed a
    similar privilege within the previous four years
    Amendment of
    Second Schedule
    to No. 23 of 2015.
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    from the date of importation or has imported a
    motor vehicle free of duty under item 6 of Part A
    of this Schedule;
    (d) unless the vehicle is imported within ninety days
    of the date of arrival of the officer or spouse or
    such longer period, not exceeding three hundred
    and sixty days from such arrival as the
    Commissioner may allow; and
    (e) a state officer.
    PART V—TAX PROCEDURES
    34. Section 3 of the Tax Procedures Act, 2015 is
    amended in the definition of the words “prescribed form”
    by deleting the expression “section 70” and substituting
    therefor the expression “section 71”.
    Amendment of
    section 3 of No.
    29 of 2015.
    35. Section 12 of the Tax Procedures Act, 2015 is
    amended in subsection (4) by deleting the words “the
    application” appearing immediately after the expression
    “subsection (3)”.
    Amendment of
    section 12 of No.
    29 of 2015.
    36. Section 16 of the Tax Procedures Act, 2015 is
    amended by deleting subsection (3) and substituting
    therefor the following new subsection—
    (3) Where a taxpayer has more than one tax
    representative, each tax representative shall be responsible
    for the tax obligation for which the tax representative has
    been appointed.
    Amendment of
    section 16 of Act
    No. 29 of 2015.
    37. The Tax Procedures Act, 2015 is amended by
    repealing section 25 and replacing it with the following
    new section—
    Repeal and
    replacement of
    section 25 of No.
    29 of 2015.
    Extension of time to
    submit tax return 25. (1) A person required to submit a
    tax return under a tax law may apply in
    writing to the Commissioner for an
    extension of time to submit the return.
    (2) An application under subsection (1)
    shall be made at least—
    (a) fifteen days before the due date
    in the case of a monthly return;
    or
    (b) thirty days before the due date
    in the case of an annual return.
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    (3) The Commissioner may grant an
    application under this section if satisfied that
    there is reasonable cause and shall notify the
    applicant accordingly at least five days
    before the due date:
    Provided that—
    (a) where no notification is received
    under this subsection, the
    application shall be deemed to have
    been granted;
    (b) only one extension may be granted
    to an applicant in respect of a tax
    period.
    (4) The grant of an extension under this
    section shall not alter the date for payment
    of any tax due (referred to as the “original
    due date”) under the return as specified in
    the tax law under which the return has been
    made.
    (5) The provision of section 83 relating
    to penalties for late submission of returns
    shall not apply where an extension to submit
    a return has been granted under this section.
    38. Section 31 of the Tax Procedures Act, 2015 is
    amended by deleting subsection (3) and substituting
    therefor the following new subsection—
    (3) Where an amended self-assessment return
    has been submitted under subsection (2), the
    Commissioner may accept or reject the amended
    self-assessment return and where he rejects, he
    shall furnish the taxpayer with the reasons for
    such rejection within thirty days of receiving the
    application.
    Amendment of
    section 31 of No.
    29 of 2015.
    39. The Tax Procedures Act, 2015 is amended by
    repealing section 37B and substituting therefor the
    following new section—
    Repeal and
    replacement of
    section 37B of Act
    No. 29 of 2015
    Commissioner to
    refrain from assessing
    tax for income earned
    outside Kenya
    37B. (1) Notwithstanding any other
    provision of this Act, the Commissioner
    shall refrain from assessing or recovering
    taxes, penalties or interest in respect of any
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    year of income ending on or before the 31st
    December, 2017, and from following up on
    the sources of income under the amnesty
    where —
    (a) that income has been declared for
    the year 2017 by a person earning
    taxable income outside Kenya;
    (b) the returns and accounts for the
    year 2017 are submitted on or
    before the 30th June, 2019; and
    (c) the funds declared voluntarily have
    been transferred back to Kenya.
    (2) This section shall not apply in
    respect of any tax where the person who
    should have paid the tax —
    (a) has been assessed in respect of the
    tax or any matter relating to the tax;
    or
    (b) is under audit, investigation or is a
    party to ongoing litigation in
    respect of the undisclosed income
    or any matter relating to the
    undisclosed income.
    (3) Where no funds have been
    transferred within the period of the amnesty,
    there shall be a five year period for
    remittance but a penalty of ten percent shall
    be levied on the remittance.
    (4) The funds transferred under the
    amnesty shall be exempt from the provisions
    of Proceeds of Crime and Anti-Money
    Laundering Act, 2009 or any other Act
    relating to reporting and investigation of
    financial transactions, to the extent of the
    source of the funds excluding funds derived
    from proceeds of terrorism, poaching and
    drug trafficking.
    40. Section 42 of the Tax Procedures Act, 2015 is
    amended—
    (a) in subsection (2), by deleting the word “payer” and
    substituting therefor the words “an agent”;
    Amendment of
    section 42 of No.
    29 of 2015.
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    (b) in subsection (3), by deleting the word “payer”
    wherever it occurs and substituting therefor the
    words “an agent”;
    (c) in subsection (5), by deleting the word “payer” and
    substituting therefor the words “an agent”;
    (d) in subsection (6)—
    (i) by deleting the word “taxpayer” and
    substituting therefor the words “an agent”; and
    (ii) by deleting the word “payer” wherever it
    occurs and substituting therefor the words “an
    agent”;
    (e) in subsection (7), by deleting the word “payer”
    wherever it occurs and substituting therefor the
    words “an agent”;
    (f) in subsection (8), by deleting the word “payer” and
    substituting therefor the words “an agent”;
    (g) in subsection (9), by deleting the word “payer” and
    substituting therefor the words “an agent”;
    (h) in subsection (10), by deleting the word “payer”
    wherever it occurs and substituting therefor the
    words “an agent”; and
    (i) in subsection (11), by deleting the word “payer”
    and substituting therefor the words “an agent”.
    41. Section 51 of the Tax Procedures Act, 2015 is
    amended in subsection (3)—
    (a) by inserting the words “or has applied for an
    extension of time to pay the tax not in dispute
    under section 33(1)” at the end of paragraph (b);
    and
    (b) by adding the following new paragraph
    immediately after paragraph (b)–
    (c) all the relevant documents relating to the objection
    have been submitted.
    Amendment of
    section 51 of No.
    29 of 2015.
    42. Section 62 of the Tax Procedures Act, 2015 is
    amended by deleting the expression “section 62” appearing
    in subsection (1) and substituting therefor the expression
    “section 63”.
    Amendment of
    section 62 of No.
    29 of 2015.
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    43. Section 80 of the Tax Procedures Act, 2015 is
    amended by deleting the expression “section 48” appearing
    in subsection (3) and substituting therefor the expression
    “section 47”.
    Amendment of
    section 80 of No.
    29 of 2015.
    44. Section 83 of the Tax Procedures Act, 2015 is
    amended in subsection (1)—
    (a) by deleting paragraph (c);
    (b) by adding the following new paragraphs
    immediately after paragraph (b)–
    (c) five per cent of the amount of tax payable under
    the return or ten thousand shillings, whichever is
    the higher, if it is in relation to value added tax or
    excise duty;
    (d) in any other case—
    (i) five per cent of the amount of tax payable
    under the return or twenty thousand shillings,
    whichever is the higher, in respect of a person
    other than an individual; or
    (ii) five per cent of the amount of tax payable
    under the return or two thousand shillings,
    whichever is the higher, for an individual.
    Amendment of
    section 83 of No.
    29 of 2015.
    45. The Tax Procedures Act, 2015 is amended by
    inserting the following new section immediately after
    section 83—
    Insertion of
    section 83A into
    No. 29 of 2015.
    Late payment
    penalty. 83A. A person who fails to pay tax on
    the due date shall be liable to pay a late
    payment penalty of five percent of the tax
    due and payable.
    46. Section 89 of the Tax Procedures Act, 2015 is
    amended—
    (a) in subsection (2), by deleting the word “may”
    appearing immediately after the word
    “Commissioner” and substituting therefor the
    word “shall”;
    (b) by deleting subsection (7) and substituting therefor
    the following new subsection—
    (7) The Commissioner may, upon an
    application under subsection (6) or on his own
    motion, remit in whole or in part, any penalty or
    Amendment of
    section 89 of No.
    29 of 2015.
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    interest payable by a person, except a penalty
    imposed under section 85, if satisfied that the
    remission is by reason of—
    (a) consideration of hardship or equity; or
    (b) impossibility or undue difficulty or
    expense, of recovery of the tax:
    Provided that the Commissioner shall—
    (i) where the amount of the penalty or
    interest exceeds one million five
    hundred thousand shillings, seek
    prior approval of the Cabinet
    Secretary; and
    (ii) make quarterly reports to the Cabinet
    Secretary on the remissions granted
    under this section.
    47. The Tax Procedures Act, 2015 is amended by
    inserting the following new sections immediately after
    section 103—
    Insertion of
    sections 103A and
    103B in No. 29 of
    2015.
    Unauthorized access
    or improper use of
    computerized tax
    system.
    103A. (1) A person who—
    (a) knowingly and without lawful
    authority, by any means, gains
    access to or attempts to gain access
    to any computerized tax system;
    (b) having lawful access to any
    computerized tax system,
    knowingly uses or discloses
    information obtained from such
    system for a purpose that is not
    authorised; or
    (c) knowing that he is not authorized to
    do so, receives information
    obtained from any computerized tax
    system, and uses, discloses,
    publishes, or otherwise
    disseminates such information,
    commits an offence.
    (2) A person convicted of an offence
    under subsection (1) shall be liable—
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    (a) in the case of a natural person, to
    imprisonment for a term not
    exceeding two years, or to a fine
    not exceeding four hundred
    thousand shillings, or to both; or
    (b) in the case of a body corporate, to a
    fine not exceeding one million
    shillings.
    Interference with
    computerized tax
    system.
    103B. (1) A person who knowingly—
    (a) falsifies any record or information
    stored in any computerized tax
    system;
    (b) damages or impairs any
    computerized tax system; or
    (c) damages or impairs any duplicate
    tape or disc or other medium on
    which any information obtained
    from a computerized tax system is
    held or stored otherwise than with
    the permission of the
    Commissioner,
    commits an offence.
    (2) A person convicted of an offence
    under subsection (1) shall be liable to
    imprisonment for a term not exceeding three
    years, or to a fine not exceeding eight
    hundred thousand shillings, or to both.
    48. Section 104 of the Tax Procedures Act, 2015 is
    amended in subsection (2) by deleting the word “and” and
    substituting therefor the word “or”.
    Amendment of
    section 104 of No.
    29 of 2015.
    PART VI—MISCELLANEOUS FEES AND LEVIES
    49. Section 2 of the Miscellaneous Fees and Levies
    Act, 2016 is amended—
    (a) by deleting the word “or” and adding the words
    “or special economic zone” at the end of the
    definition of the word “export”; and
    (b) by inserting the following new definition in proper
    alphabetical sequence—
    Amendment of
    section 2 of No.
    29 of 2016.
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    “Special Economic Zone” has the meaning
    assigned to it under the Special Economic Zones
    Act, 2015.
    50. The Miscellaneous, Fees and Levies Act, 2016 is
    amended by inserting the following new section 8A
    immediately after section 8-
    Anti-adulteration levy. 8A. (1) There shall be paid a
    levy to be known as the antiadulteration
    levy, on all
    illuminating kerosene imported
    into the country for home use.
    (2) The levy shall be at the rate
    of eighteen shillings per litre of
    the customs value of the
    illuminating kerosene and shall
    be paid by the importer at the
    time of entering the illuminating
    kerosene into the country.
    Insertion of section
    8A into No. 29 of
    2016.
    51. The Second Schedule to the Miscellaneous Fees
    and Levies Act, 2016 is amended—
    (a) in Part A, by adding the following new paragraph
    immediately after paragraph (xxii)—
    (xxiii) goods imported for implementation of
    projects a under special operating
    framework arrangement with the
    Government.
    (b) in Part B by adding the following new paragraph
    immediately after paragraph (vi)—
    (vii) goods imported for implementation of
    projects under a special operating
    framework arrangement with the
    Government.
    Amendment of
    Second Schedule
    to No. 29 of 2016.
    PART VII—MISCELLANEOUS
    52. The Betting, Lotteries and Gaming Act is amended
    by inserting the following new section immediately after
    section 5—
    Insertion of
    section 5A in Cap.
    131.
    Fit and proper criteria
    for casinos. 5A. (1) The Board shall, in
    determining whether an applicant is
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    suitable to hold a licence or permit under
    this Act, consider—
    (a) the financial status or solvency of
    the person;
    (b) the educational or other
    qualifications or experience of the
    applicant having regard to the
    nature of the functions which, if the
    application is granted, the person
    shall perform;
    (c) the status of any other licence or
    approval granted to the applicant by
    any financial sector regulator;
    (d) the ability of the applicant to carry
    on the regulated activity
    competently, honestly and fairly;
    and
    (e) the reputation, character, financial
    integrity and reliability—
    (i) in the case of a natural person,
    of that person; or
    (ii) in the case of a company, of the
    company, its chairperson,
    directors, chief executive,
    management and all other
    personnel, including all duly
    appointed agents, and any
    substantial shareholder of the
    company, if the chairperson,
    director, chief executive,
    management or the personnel
    are shareholders of the
    company.
    (2) Without prejudice to the generality
    of subsection (1), the Board may, in
    considering whether an applicant is fit and
    proper –
    (a) take into account whether the
    applicant —
    (i) has contravened any law in
    Kenya or elsewhere designed
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    for the protection of members
    of the public against financial
    loss due to dishonesty,
    incompetence or malpractice by
    persons engaged in transacting
    with marketable securities;
    (ii) was a director of a licensed
    person who has been liquidated
    or is under liquidation or
    statutory management;
    (iii) has taken part in any business
    practice which, in the opinion of
    the Board, was fraudulent,
    prejudicial to the market or
    public interest, or was otherwise
    improper, which would
    otherwise discredit the
    applicant’s methods of
    conducting business;
    (iv) has taken part or has been
    associated with any business
    practice which casts doubt on
    the competence or soundness of
    judgment of that applicant; or
    (v) has acted in such a manner as to
    cast doubt on the applicant’s
    competence and soundness of
    judgment;
    (b) take into account any information
    in the possession of the Board,
    whether provided by the applicant
    or not, relating to —
    (i) any person who is to be
    employed by, associated with,
    or who shall be acting for or on
    behalf of, the applicant for the
    purposes of a regulated activity,
    including an agent; and
    (ii) where the applicant is a
    company in a group of
    companies, any other company
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    in the same group of companies,
    or any substantial shareholder
    or key personnel of the
    company or any company
    referred to under this
    subparagraph;
    (c) take into account whether the
    applicant has established effective
    internal control procedures and risk
    management systems to ensure its
    compliance with all applicable
    regulatory requirements; and
    (d) have regard to the state of affairs of
    any other business which the
    applicant carries on or purports to
    carry on.
    (3) The Board shall give the applicant
    an opportunity to be heard before
    determining whether the applicant is fit and
    proper for the purposes of this Act.
    (4) An applicant who knowingly makes
    a false statement or declaration in an
    application for, or a renewal or variation of,
    a licence or permit commits an offence and
    shall, upon conviction, be liable to a fine not
    exceeding five thousand shillings or to
    imprisonment for a term not exceeding six
    months, or to both.
    (5) For the purposes of this section,
    “group of companies” means any two or
    more companies, one of which is the holding
    company of the others.
    53. Section 29A of the Betting, Lotteries and Gaming
    Act is amended in subsection (1) by deleting the expression
    “thirty-five” and substituting therefor the expression
    “fifteen”.
    Amendment of
    section 29 A of
    Cap. 131.
    54. Section 44A of the Betting, Lotteries and Gaming
    Act is amended in subsection (1) by deleting the expression
    “thirty-five” and substituting therefor the expression
    “fifteen”
    Amendment of
    section 44A of Cap.
    131.
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    55. Section 55A of the Betting, Lotteries and Gaming
    Act is amended in subsection (1) by deleting the expression
    “thirty-five” and substituting therefor the expression
    “fifteen”.
    Amendment of
    section 55A of Cap.
    131.
    56. Section 59B of the Betting, Lotteries and Gaming
    Act is amended in subsection (1) by deleting the expression
    “thirty-five” and substituting therefor the expression
    “fifteen”.
    Amendment of
    section 59B of Cap.
    131.
    57. The Betting, Lotteries and Gaming Act is amended
    by inserting the following new sections immediately after
    section 69─
    Insertion of new
    section 69A and 69B
    in Cap. 131.
    Taxes to be paid into
    fund. 69A. The Collector shall pay all the
    proceeds of tax paid under sections 29A (2),
    44A (2), 55A (2) and 59B (2) into the
    Sports, Arts and Social Development Fund
    established under section 24 of the Public
    Finance Management Act, 2012.
    Late payment penalty
    and interest.
    69B. (1) Subject to subsection (2), a
    person who fails to pay a tax imposed under
    sections 29A, 44A, 55A and 59B, on the due
    date shall be liable—
    (a) to a late payment penalty of five per
    cent of the tax payable; and
    (b) to a late payment interest at a rate
    equal to one per cent per month or
    part of a month on the amount
    unpaid for the period until the tax is
    paid in full.
    (2) The late payment interest payable
    under this section shall be computed as
    simple interest.
    (3) The late payment penalty or interest
    shall be payable to the Collector and shall be
    treated as a tax payable by the person liable
    for the tax.
    (4) The accrued late payment interest
    shall not, in aggregate, exceed the principal
    tax liability.
    (5) A person liable to a late payment
    penalty or interest may apply in writing to
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    the Collector for the remission of the penalty
    or interest payable and such application shall
    include the reasons for the application.
    (6) The Collector may, upon an
    application under subsection (5) or on his
    own motion, remit in whole or in part, late
    payment penalty or interest payable by a
    person if satisfied that the remission is by
    reason of—
    (a) consideration of hardship or equity;
    or
    (b) impossibility or undue difficulty or
    expense, of recovery of tax:
    Provided that—
    (i) where the amount of the
    penalty or interest exceeds
    one million five hundred
    thousand shillings, the
    collector shall seek prior
    approval of the Cabinet
    Secretary responsible for
    finance; and
    (ii) make quarterly reports to the
    Cabinet Secretary responsible
    for finance on the remissions
    granted.
    58. Section 2 of the Marine Insurance Act is amended
    by inserting the following new definition in proper
    alphabetical sequence—
    “Commissioner” has the meaning assigned to it in
    section 2 (1) of the Insurance Act.
    Amendment of
    section 2 of Cap.
    390.
    59. Section 16A of the Marine Insurance Act is
    amended by deleting the words “this Act” appearing
    immediately after the words “registered under” and
    substituting therefor the words “the Insurance Act”.
    Amendment of
    section 16A of
    Cap. 390.
    60. Section 3 of the Air Passenger Service Charge Act
    is amended in subsection (3) by deleting the words “Kenya
    Airport Authority and the Kenya Civil Aviation Authority”
    and substituting therefor the words “Kenya Airports
    Authority, the Kenya Civil Aviation Authority and the
    Tourism Promotion Fund.
    Amendment of
    section 3 of Cap.
    475.
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    61.The Stamp Duty Act is amended by inserting
    the following new section immediately after section
    82—
    Payment of
    stamp for
    “policy of life
    insurance”
    and “policy of
    insurance
    against
    accident”
    82A. For purposes of this Act,
    the stamp duty payable for “policy
    of life insurance” and “policy of
    insurance against accident” shall
    be payable monthly as an
    aggregate of all policies issued
    within the month.
    Insertion of new
    section 82A in
    Cap. 480.
    62. Section 117 of the Stamp Duty Act is amended in
    subsection 1 by adding the following new paragraphs
    immediately after paragraph (l) –
    (m) an instrument executed for purposes of collection
    and recovery of tax,
    (n) an instrument relating to the business activities of
    special economic zone enterprises, developers
    and operators licenced under the Special
    Economic Zones Act, 2015.
    Amendment to
    section 117 of the
    Cap. 480.
    63. The Banking Act is amended by inserting the
    following new section immediately after section 31—
    Information on
    next of kin. 31A. (1) A bank or financial
    institution licensed under this Act shall, in
    respect of all accounts operated at the
    institution, maintain a register containing
    particulars of the next of kin of all
    customers operating such accounts, and
    shall update this register on an annual
    basis.
    (2) A bank or financial institution
    which contravenes subsection (1)
    commits an offence and shall be liable,for
    each account in which there is default, to
    a fine not exceeding one million shillings.
    Insertion of new
    section 31A in
    Cap. 480
    64. Section 33B of the Banking Act is amended by
    deleting subsection (1) and substituting therefor the
    following new subsection─
    (1) A bank or a financial institution shall set the
    maximum interest rate chargeable for a credit facility
    in Kenya at no more than four per cent, the Central
    Amendment of
    section 33B of Cap.
    488.
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    Bank Rate set and published by the Central Bank of
    Kenya.
    65. The Banking Act is amended by inserting the
    following new clause immediately after clause 33B—
    Power of Central
    Bank to prescribe
    conditions on
    deposits or
    withdrawals.
    33C. (1) The Central Bank shall
    prescribe, in regulations, conditions on
    deposits or withdrawals by customers in
    banks and financial institution.
    (2) The Central Bank shall within
    thirty days of coming into force of this
    Act, prescribe regulations setting out
    conditions for deposits and withdrawals
    by customers in banks and financial
    institutions in accordance with the
    Statutory Instruments Act.
    (3) For avoidance of doubt no other
    person shall purport to make regulations
    required under this section and any
    existing guidelines or regulations
    prescribing conditions on deposits or
    withdrawals by customers shall cease to
    be operational within fourteen days of
    the coming into force of the regulations
    made under this section.
    Insertion of new
    section 33C in
    Cap. 488.
    66. Section 2 of the Central Bank of Kenya Act is
    amended by inserting the following new definitions in
    proper alphabetical sequence—
    “mortgage refinance business” means the business
    of providing long term financing to primary mortgage
    lenders for housing finance and any other activity that
    the Bank may from time to time prescribe;
    “mortgage refinance company” means a nondeposit
    taking company established under the
    Companies Act, 2015 and licensed by the Bank to
    conduct mortgage refinance business; and
    “specified mortgage refinance company” means a
    licensed mortgage refinance company within the
    meaning of section 33P, which is specified by the
    Bank for the purposes of the Act.
    Amendment of
    section 2 of Cap.
    491.
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    67. Section 4A of the Central Bank of Kenya Act is
    amended in subsection (1) by adding the following new
    paragraph immediately after paragraph (f)—
    (g) license and supervise mortgage refinance
    companies.
    Amendment of
    section 4A of Cap.
    491.
    68. The Central Bank of Kenya Act is amended by
    inserting the following new Part immediately after Part
    VIA—
    Insertion of a new
    Part VIB in Cap.
    491.
    PART VIB—MORTGAGE FINANCING
    BUSINESS
    Licensing. 33P. (1) A person shall not engage in
    mortgage refinance business unless that
    person has been licensed by the Bank.
    (2) An application for a licence under
    in subsection (1) shall be made to the Bank
    in the prescribed form and accompanied by
    the prescribed fee.
    (3) A person who contravenes the
    provision of subsection (1) commits an
    offence.
    Powers of the Bank. 33Q. (1) The Bank shall have the
    following powers with respect to the
    regulation of mortgage refinance
    companies—
    (a) to license mortgage refinance
    companies;
    (b) to determine the capital adequacy
    standards and requirements for
    mortgage refinance companies;
    (c) to prescribe the minimum liquidity
    requirements and permissible
    investments for mortgage refinance
    companies;
    (d) to supervise mortgage refinance
    companies, including –
    (i) conducting both on-site and
    off-site supervision;
    (ii) assessing professional and
    moral suitability of persons
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    managing or controlling the
    mortgage refinance
    companies;
    (iii) approving the Board and
    management of the mortgage
    refinance companies;
    (iv) approving the appointment of
    the external auditors;
    (v) collecting regular data from
    mortgage refinance
    companies;
    (vi) approving the annual audited
    accounts of mortgage
    refinance companies before
    publication and presentation at
    the annual general meetings;
    (e) to revoke or suspend a licence;
    (f) to direct or require such changes as
    the Bank may consider necessary;
    and, and
    (g) to take any other action as the Bank
    may consider necessary.
    69. Section 43 of the Central Bank of Kenya Act is
    amended in subsection (1) by inserting the words “specified
    mortgage refinance companies” immediately after the
    words “specified microfinance banks”.
    Amendment of
    section 43 of
    Cap.491.
    70. Section 57 of the Central Bank of Kenya Act is
    amended in subsection (1) by inserting the words “,issue
    guidelines, circulars and directives” immediately after the
    word “regulations”.
    Amendment of
    section 57 of Cap.
    491.
    71. The First Schedule to the Kenya Revenue
    Authority Act, 1995 is amended in Part II by adding the
    following new paragraph immediately after paragraph 13—
    14. Public Finance Management Act, 2012.
    Amendment of
    First Schedule to
    No. 2 of 1995.
    72. Section 34 of the Retirement Benefits Act, 1997 is
    amended by deleting subsection (4C) and inserting the
    following new subsections–
    (4C) A trustee who fails to submit a copy of
    audited accounts of the scheme to the Chief Executive
    Amendment of
    section 34 of No.
    2 of 1997.
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    Officer by the due date shall pay a penalty of one
    hundred thousand shillings and where the returns
    remain un-submitted, the trustee, in addition to the
    prescribed penalty, shall pay a further fine of one
    thousand shillings for each day or part thereof during
    which the returns remain unsubmitted:
    Provided that a person who pays a penalty under
    this subsection may also be liable to prosecution in
    court under subsection (4A).
    (4D) A fund manager who fails to submit an
    investment return of a scheme to the Chief Executive
    Officer by the due date shall pay a penalty of ten
    thousand shillings and where the returns remain unsubmitted,
    the fund manager, in addition to the
    prescribed penalty shall pay a further fine of one
    thousand shillings for every day or part thereof during
    which the returns remain unsubmitted.
    (4E) An administrator who fails to submit
    contribution returns of a scheme to the Chief Executive
    Officer by the due date shall pay a penalty of ten
    thousand shillings and where the returns remain unsubmitted,
    the administrator, in addition to the
    prescribed penalty, shall pay a further fine of one
    thousand shillings for every day or part thereof during
    which the returns remain unsubmitted.
    73. The Retirement Benefits Act, 1997 is amended by
    inserting the following new section immediately after
    section 53A—
    Insertion of a new
    section 53B in No.
    2 of 1997
    Powers to recover
    unremitted
    contributions.
    53B. Notwithstanding the provisions
    stated under section 53A, where there is
    non-remittance of the contribution by the
    employer, the Authority shall—
    (a) require the employer to—
    (i) pay the contributions and
    interest accrued to the scheme
    in full within the period
    specified in the notice and a
    penalty of five per cent of unremitted
    contributions or
    twenty thousand shillings
    whichever is higher, payable to
    the Authority within seven days
    of receipt of the notice;
    !
    Finance 2018
    196
    No. 10
    (ii) pay the penalty specified in
    paragraph (a) (i) and submit to
    the Authority for approval a
    remedial plan providing the
    period within which the
    accumulated contributions and
    interest thereon shall be offset;
    or
    (iii) immediately cease further
    deductions from employees’
    emoluments and notify all the
    members of the scheme of the
    cessation:
    Provided that —
    (A) the Authority may lift
    the cessation order
    where it is satisfied that
    the employer is able to
    remit the employee
    emoluments as and
    when they fall due;
    (B) where there is a failure
    by an employer to
    comply with a direction
    to cease deductions
    from employees’
    emoluments under this
    provision, the Authority
    shall take the necessary
    action or issue such
    other directions as it
    may deem necessary
    and expedient in
    protecting the interests
    of the members,
    including instituting
    summary proceedings
    to recover the amounts
    due to the scheme; and
    (b) initiate the process of winding up
    the scheme and facilitate members
    to join individual schemes where
    their contributions shall be
    remitted.
    2018 Finance !
    197
    No. 10
    74. Section (2) (1) of the Accountants Act, 2008 is
    amended—
    (a) by deleting the definition of the word “accountant”
    and substituting therefor the following new
    definition─
    “accountant” is a person registered as an
    accountant under Section 24 of this Act and is a
    member as defined in section 4 (2) (a) and (b) with
    expertise achieved through formal education and
    practical experience, and shall be held to a high
    professional standard in respect to—
    (a) demonstrating and maintaining competence
    in accountancy in line with International
    Accounting standards;
    (b) compliance with the Institute’s code of ethics;
    (c) maintaining good standing status; and
    (d) subject to enforcement of the rules and
    regulations of the Institute;
    (b) by the deleting the definition of the word
    “Minister” and substituting therefor the following
    new definition—
    “Minister” means the Cabinet Secretary
    responsible for matters relating to finance; and
    (c) by inserting the following new definition in proper
    alphabetical sequence—
    “company” has the meaning assigned to it
    under section 2 of the Companies Act, 2015;
    “accountancy” means practice in accounting,
    financial reporting, control systems, systems
    auditing, auditing, assurance, forensic
    accounting and auditing, finance, financial
    management, public finance management,
    taxation, financial risk management,
    management accounting and advisory services
    related thereto; and
    “trainee accountant” means a person
    registered by the Examinations Board and who
    has commenced professional accountancy
    education or training or is practicing
    Amendment of
    No. 15 of 2008.
    !
    Finance 2018
    198
    No. 10
    accountancy as part of initial professional
    development required for qualification as an
    accountant.
    75. Section 5 of the Accountants Act, 2008 is amended
    by—
    (a) renumbering section 5 as section 5(1);
    and
    (b) inserting the following new subsection
    immediately after subsection (1)—
    (2) Despite subsection (1), a trainee
    accountant, student or a person required
    by the Institute to be registered as a
    member prior to attaining the
    qualifications under section 26 shall not
    be required to pay any fees or
    subscriptions.
    Amendment of
    section 5 of No.15
    of 2008.
    76. Section 8 of the Accountants Act,2008 is amended
    by inserting the following new paragraph immediately after
    paragraph (f)—
    (fa) prescribe the remuneration order for the
    accountancy profession with the approval of the
    Cabinet Secretary responsible for finance.
    Amendment of
    section 8 of No.
    15 of 2008.
    77. Section 17 of the Accountants Act, 2008 is
    amended by inserting the following new subsection
    immediately after subsection (2)—
    (2A) The Examinations Board shall, prior to
    registering a person to undertake an examination in
    accounting, require that the person be registered as a
    member of the Institute.
    Amendment of
    section 17 of
    No. 15 of 2008.
    78. Section 18 of the Accountants Act, 2008 is
    amended in subsection (2) by deleting the words “one
    hundred thousand” and substituting therefor the words
    “five hundred thousand”.
    Amendment of
    section 18 of
    No. 15 of 2008.
    79. Section 21 of the Accountants Act, 2008 is
    amended in subsection (8) by deleting the words “five
    thousand” and substituting therefor the words “five
    hundred thousand”.
    Amendment of
    section 21 of
    No. 15 of 2008.
    80. Section 24 of the Accountants Act, 2008 is
    amended in subsection (5) by deleting the words “fifty
    thousand” and substituting therefor the words “five
    hundred thousand”.
    Amendment of
    section 24 of
    No. 15 of 2008.
    2018 Finance !
    199
    No. 10
    81. Section 30 of the Accountants Act, 2008 is
    amended by inserting the following new subsections
    immediately after subsection (2)—
    (2A) An accountant shall observe the ethical
    guidelines and applicable standards in the discharge
    of duty.
    (2B) The ethical guidelines and applicable
    standards of the accountancy profession shall take
    precedence over any instructions from a client or
    other person.
    (2C) An accountant shall not be liable for
    taking such actions or decisions or rejecting
    instructions from a client if such action, decision or
    rejection is in pursuance of the provisions of
    subsections (2A) and (2B).
    Amendment of
    section 30 of
    No. 15 of 2008.
    82. Section 41 of the Accounts Act, 2008 is amended
    by deleting subsection (4) and substituting therefor the
    following new subsection—
    (4) A person who commits an offence under
    this section is liable on conviction to a fine not
    exceeding two million shillings, and, in the case of
    a continuing offence, a further fine not exceeding
    two thousand shillings for each day on which the
    offence continues
    Amendment of
    section 41 of
    No. 15 of 2008.
    83. The Fifth Schedule to the Accountants Act, 2008
    is amended in—
    (a) paragraph (4) by deleting the words “one hundred
    thousand” appearing in subparagraph (1)(d) and
    substituting therefor the words “one million”; and
    (b) paragraph (8) by deleting the words “twenty
    thousand” appearing in subparagraph (3) and
    substituting therefor the words “five hundred
    thousand”.
    Amendment of
    Fifth Schedule
    to No. 15 of
    2008.
    84. The Proceeds of Crime and Anti-Money
    Laundering Act, 2009 is amended by inserting the
    following new section immediately after section 45—
    Insertion of
    section 45A in
    No. 9 of 2009.
    Higher risk
    countries.
    45A. (1) A reporting institution shall
    apply enhanced customer due diligence
    on business relationships and transactions
    with any natural and legal persons, legal
    !
    Finance 2018
    200
    No. 10
    arrangements or financial institutions
    originating from countries identified as
    posing a higher risk of money laundering,
    terrorism financing or proliferation by—
    (a) the Financial Action Task Force
    (FATF) as having strategic money
    laundering and combating financing
    of terrorism deficiencies, that have
    not made sufficient progress in
    addressing the said deficiencies or
    have not committed to an action
    plan to address the deficiencies; or
    (b) the Cabinet Secretary as having
    ongoing substantial money
    laundering and terrorism financing
    risks.
    (2) In addition to enhanced customer
    due diligence measures, a reporting
    institution shall apply appropriate
    countermeasures, proportionate to the
    risk presented by countries subject to a
    Financial Action Taskforce (FATF)
    public statement or as advised by the
    Cabinet Secretary.
    (3) In order to protect the financial
    system from the ongoing and substantial
    money laundering or terrorism financing
    risks emanating from the jurisdictions
    referred to under subsection (2), a
    reporting institution shall apply
    countermeasures including—
    (a) limiting or terminating business
    relationships or financial
    transactions with natural and legal
    persons, legal arrangements, or
    financial institutions located in the
    concerned countries;
    (b) prohibiting reliance on third parties
    located in the concerned countries
    to conduct customer due diligence;
    (c) applying enhanced due diligence
    measures on correspondent banking
    2018 Finance !
    201
    No. 10
    relationships with financial
    institutions located in the concerned
    countries;
    (d) when considering the establishment
    of subsidiaries or branches or
    representative offices of financial
    institutions from the concerned
    countries, take into account whether
    the financial institution is based in
    countries identified as having
    higher money laundering or
    terrorism financing risks or
    inadequate money laundering or
    terrorism financing systems;
    (e) submit a report listing customers,
    both natural and legal persons, and
    legal arrangements, originating
    from the higher risk countries to the
    Financial Reporting Centre on an
    annual basis; and
    (f) any other measures as may be
    specified by the Financial
    Reporting Centre.
    85. The Employment Act, 2007 is amended in section
    2 by inserting the following new definitions in the proper
    alphabetical sequence-
    “employer contribution” means the employer’s
    contribution payable into the National Housing
    Development Fund;
    “employee contribution” means a contribution payable
    under this Act for his or her benefit;
    “employee earnings” means the taxable amount
    determined under the Income Tax Act for purposes of
    levying income tax on the employee emoluments.
    “National Housing Development Fund” means to the
    Fund established under section 6 of the Housing Act.
    Insertion of
    section 45A in
    No. 9 of 2009.
    86.The Employment Act, 2007 is amended by
    inserting the following new section immediately after
    section 31-
    Insertion of new
    section 31A into
    No. 11of 2007
    !
    Finance 2018
    202
    No. 10
    Payment to the
    National Housing
    Development
    Fund.
    31A. (1) An employer shall pay to
    the National Housing Development Fund
    in respect of each employee—
    (a) the employer’s contribution at one
    point five per centum of the
    employee’s monthly basic salary;
    and
    (b) the employee’s contribution at one
    point five per centum of the
    monthly basic employee’s salary:
    Provided that the sum of the employer and
    employee contributions shall not exceed
    five thousand shillings a month.
    (2) The benefits to an employee shall
    accrue as follows –
    (a) for employees who qualify for
    affordable housing, the
    contributions accrue to the
    employee and shall be used to
    finance the purchase of a home
    under the affordable housing
    scheme; or
    (b) for employees who are not eligible
    for affordable housing, upon the
    expiry of fifteen years from the
    date of the start of making the
    contributions, or after the
    attainment of retirement age,
    whichever is sooner─
    (i) a transfer of their
    contributions to a pension
    scheme registered with the
    Retirement Benefits
    Authority;
    (ii) a transfer their contributions
    to any person registered and
    eligible for affordable housing
    under the National Housing
    Development Fund; or
    (iii) a transfer of their
    contributions to their spouse
    or dependent children; or
    2018 Finance !
    203
    No. 10
    (iv) to receive their contributions
    in cash:
    Provided that contributions paid out in
    cash shall be included in the contributor’s
    taxable income for the year and be
    subjected to tax at the prevailing rates.
    (3) All contributions shall get a
    return based on the return on the Fund.
    (4) The employer shall remit both
    employee and employer contributions to
    the National Housing Development Fund
    before the ninth day of the following
    month.
    (5) If the contributions due under
    this section are not paid on or before the
    day on which the payments are due, a
    penalty of five percent of the
    contributions shall be payable by the
    employer for each month or part thereof
    during which the contributions remains
    unpaid, and any such penalties shall be
    recoverable as a sum due and payable to
    the National Housing Development Fund.
    (6) This section shall become
    effective upon the gazettement of
    regulations prescribing the requirements
    for qualification to the scheme by the
    Cabinet Secretary responsible for housing
    in consultation with the Cabinet Secretary
    responsible for finance.

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