The Kenya Revenue Authority has published the proposed Income Tax (Digital Service Tax) Regulations, 2020 for consultation. The introduction of the Digital Service Tax (DST) is provided for by the Finance Act 2020, which was enacted on 30 June 2020, including a DST rate of 1.5% on the gross transaction value of services provided in Kenya through a digital marketplace.
Some of the key points of the regulations are as follows:
Scope of Taxable Services
Digital services upon which digital s…