By Mercyline Omware
Payment of Turnover Tax (TOT) is due this
Thursday 20th February 2020 and all Micro and
Small Enterprises (MSEs) should register, file
and pay the January 2020 tax returns for the
Turnover Tax (TOT).
The tax rate for TOT is 3% on the gross sales/
turnover and is a final tax. TOT is filed and paid
on a monthly basis on or before 20th of the
The Government of Kenya is committed to
enhancing simplification of taxes to facilitate
taxpayers to meet their obligations and TOT is
part of this initiative.
The TOT obligation is a simplified tax regime
for Micro and Small Enterprises (MSEs). This
obligation allows MSEs to pay taxes through
Under this simplified regime, taxpayers are not
required to prepare complex account records.
The eligible taxpayers are only required to keep
a daily gross sales record. KRA has been
consulting with concerned stakeholders to
facilitate them to register and pay the taxes
KRA has also simplified the registration, filing
and payment process of TOT on the iTax
The iTax system has always made it easy for
taxpayers to access KRA services.
This has led to notable success in filing returns,
remitting payments, applying tax refunds,
lodging tax objections, application of tax
waivers and requesting tax compliance
The TOT tax does not apply to persons;
registered for VAT, with business income of
Kshs 5,000,000 and above, Employment
Income, Rental Income, Limited Liability
Companies, Management and Professional
Services among others.
Eligible taxpayers are advised to log onto iTax,
add the TOT obligation, file the monthly returns
and make payment.
TOT is part of KRA’s strategic initiatives to
expand the tax base by ensuring that all
Kenyans pay their fair share of taxes.
KRA assures taxpayers of its support and
facilitation to ensure that they register, file and
pay their Turnover Tax before the set deadline.