Stamp duty is tax that is only paid to enable registration of legal documents, otherwise known as legal instruments. They include land transaction and share transfer instruments etc.

Tax decisions made by the Authority such as an erroneous assessment of payable tax, wrongful imposing of penalties may be challenged by filing an objection to the tax decision at the Authority.

This is tax payable to the Kenya Revenue Authority by persons from income generated from all business carried out by both resident and non-resident persons in Kenya. Income does not necessarily mean salaries. It may be by self-employed persons, house rent paid to landlords, pension funds etc.

This is tax payable from certain incomes. The person paying the income tax at source is required to make deductions and remit to KRA. This tax is payable on royalties, pensions, insurance premiums etc.

A tax known as the digital service tax is paid by all persons who generate income from direct sale of either goods or services to customers online.

A KRA pin is issued to a person who is or expects to be eligible for payment of any form of income tax or Value added tax.

Deliberately failing to honour a tax obligation is an offence. Any person convicted is liable to a fine not exceeding one million shillings or imprisonment for a term not exceeding three years. In some instances, the offender may be liable to both a penalty and imprisonment.