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1、ChapterX TaxSysteminEastAfricanCountriesModerntaxsystemsconsistofalimitednumberofindirectanddirecttaxes,theformerboundtoincomeuse,thelatterrelatedtoincomeformation.Themaincomponentsofindirecttaxesaretheexcisetaxes(andsimilartaxes)leviedonconsumptiongo
2、odsandtheVATasageneralconsumptiontax.Directtaxesareincomeandprofittaxes(onlabourandcapitalincome)oftenaccompaniedbypropertytaxes.Intheindustrialcountriestherelevanceofdirecttaxationforthetotaltaxrevenueissubstantiallyhigherthaninthedevelopingcountries
3、duetoahighershareofofficialmarketincome.AllPartnerStatesoftheEAChavequiteasimilartaxstructureregardingthemaincomponents.1.MainTaxes1.1ValueAddedTax(VAT)TheVATsystemsareprincipallyinaccordancewithinternationalstandards,e.g.therighttodeducttheinputtax,t
4、oexemptexports,toburdentheconsumerinsteadofthecorporationandtoavoidthecumulativeimpactsofgrossturnovertaxes.1.1.1Kenya1.1.1.1TaxpayerVATinKenyaisregulatedbytheValueAddedTaxActCAP476andtheSubsidiaryLegislations(RevisedEdition,2004).Thetaxpayerisdefined
5、asataxablepersonbeingliabletoapplyforregistration.Registrationcanbemandatoryoronavoluntarybasis.Thethresholdforregistrationis5mill.KES/year(66,000USD).1.1.1.2Taxablescope,timeandplaceTaxabletransactionsarethesupplyofgoodsandservicesaswellasimports.1.1
6、.1.3theExemptionsExemptionsareregulatedinthe3rdscheduleandcomprisefinancialandinsuranceservices,educationandtrainingservices,healthandsanitaryservices,agriculturalservices,socialwelfareservices,burialservices,transportationservices,rentingandleasingof
7、landandresidentialbuildings,postalservices,touroperationsandtravelagencies,entertainmentservices,accommodationandrestaurantservices,conferenceservices,carparkservicesandtransportationoftourists–thisisthelongestlistofallmembercountries.1.1.1.4thetaxbas
8、eThetaxbaseoftheVATisthepriceforwhichthesupplyisprovided(dealingatarm’slength)andthecustomsvalueforimports.Regulationsfortaxyieldadjustmentsdonotseemtoexist.1.1.1.5TaxrateThestandardtaxrateis16%andareducedrateof12%existsforthesupplyandimportof
