The decision by the Kenya Revenue Authority (KRA) to backdate the new taxes to July 1 has left tax agents with a compliance nightmare as employers brace for a double hit later this month remitting the taxes that were uncollected due to an earlier suspension by a court.
The taxes unremitted within the five-day window are technically attracting penalties for non-compliance following the decision by the (KRA) to apply the taxes from the effective date under the Finance Act 2023.