As a result, the implementation of the tax changes in some cases posed significant administrative challenges culminating to disputes between the taxpayers and the Kenya Revenue Authority (KRA) and at times ending up in the corridors of justice.
Now Kenyans and taxpayers at large are psychologically prepared for the looming tax changes in the upcoming Budget statement.
Arguably, some of the recent tax changes, especially tax cuts, were driven by the current pandemic that has forced most of the governments across the globe to respond with measures to cushion citizens during these difficult and uncertain times.
Globally, there have been campaigns to relook at the tax policy with various recommendations calling for a sweeping overhaul of the tax system and change of reliance on specific types of taxes or tweaking the existing taxes.
A perfect candidate to a seemingly complex change is the Digital Service Tax, which the Finance Bill 2020 seeks to introduce.
