Nairobi — Like many governments around the world, the Government of Kenya (GoK) has unveiled an initiative to incorporate individuals working remotely for Kenyan organizations into its tax system.
A proposal for this initiative is included in the Finance Bill of 2024, with implementation set to be phased in on July 1, September 1 and January 1, 2025.
The key proposal in the bill is a requirement that employees working remotely outside Kenya for Kenyan-based employers should have a Kenya Revenue Authority (KRA) Personal Identification Number (PIN). In effect, the employers will be expected to ensure that employees they engage have the required tax PINs, pay and file the requisite taxes.
This article outlines a strategic approach…