

Originally published by The Elephant — Read the original article →
As I sat there listening to a friend who owns a small business, I wondered whether there are different tax regimes in Kenya depending on what form of commercial activity one undertakes.
Despite working in tax advocacy for the past nine years, this was the first time I was coming across a VAT Withholding Tax (henceforth referred to as VWT).
Indeed, this is something different from what is generally understood as Value-Added Tax (VAT) and the fact that many small businesses are finding themselves being ambushed by it goes to show how much Kenyan taxation requires a lot more democracy.