Executive summary
The Statute Law (Miscellaneous Amendments) Act, 2024 (the Act), gazetted on 26 April 2024, seeks to amend several Acts of Parliament. This Alert highlights tax-related changes in the legislation.
Due date for remitting national industrial training levy
The Act adjusts the deadline for remitting the national industrial training levy (levy) of 50 Kenyan Shillings (KES) per employee from the fifth day to the ninth day of the subsequent month.
The levy is collected by the Kenya Revenue…