As {News-2018-09-28/A/5-previously reported}, Kenya's Finance Act 2018 was enacted in September 2018, including changes in penalties for late payment. This includes the introduction of a fixed 5% penalty on the amount due but does not include the planned increase in the interest penalty from 1% to 2% per month or part of a month until the amount due is paid in full. As such, the monthly interest penalty remains at 1%. The previous report has been corrected to reflect this.