Doing Business in Kenya - RSM International

Where the taxpayer still disputes with the original or the amended assessment, hemay appeal to the Local Committee or Tribunal by first giving the Commissionera Notice of Appeal within 30 days of being issued with the assessment, and thenwithin 14 days of the Notice filing a Memorandum of Appeal. Either party may appealto the High Court against the decision of the Local Committee or Tribunal but onlyon a question of law or fact, or both. A further right of appeal against a High Courtdecision exists to the Court of Appeal. Any tax declared by a decision of the LocalCommittee must be paid within 30 days of notice of that decision notwithstandingany appeal to the High Court.4.7 Double Taxation TreatiesKenya has entered into double taxation treaties which mitigate the tax chargeable onthe income of persons derived from a country other than the country in which theyare resident. Countries with which Kenya has such treaties are Canada, Denmark,Norway, Sweden, India, Zambia, United Kingdom and Germany.Treaties with EAC partner states, UAE, Mauritius, Iran and Kuwait have beennegotiated and concluded but are yet to be ratified.The withholding tax rates for countries with which Kenya has Double Tax TaxationAgreements are:DTA RATES - %Payment in Respect Of: UK Germany Canada Denmark,Norway,Sweden &ZambiaIndiaManagement / professional fees 12.5 15 15 20 17.5Royalty 15 15 15 20 20Rent from immovable property 30 30 30 30 30Rent from movable property 15 15 15 15 15Dividend 10 10 10 10 10Interest (including from a15 15 15 15 15Government bond of at least 2years maturity)Pension 5 5 5 5 5Entertainment and sporting 20 20 20 20 20eventsShip operators Exempt Exempt 6 5 542DOING BUSINESS IN KENYA