International Schools Tax Workshop

Introduction

Tax laws are constantly evolving, and in addition to focusing on growing their businesses, taxpayers must stay updated on these changes to ensure compliance. International schools, like any other business, are required to comply with the Kenyan tax laws.

During this half-day workshop, we will provide insights into specific tax areas that affect international schools, discussing both the application of the law and practical considerations. We will also examine how to navigate tax controversies and review the landscape of immigration compliance.

Course content

The topics to be covered during this tax workshop will include:

1. Corporate Income tax;
   • Recent changes in law pertinent to the sector.
2. Employment tax;
   • Taxation of employment benefits including non-cash benefits common in the education sector;
   • A discussion  of tax-exempt income earned by expatriate teachers;
   • A review of the differences between an employee and an independent consultant and the tax implications of engaging each; and
   • Recent changes in law including the newly enacted Social Health Insurance Act.
3. Withholding tax
   • Payments subject to withholding tax; 
   • Recent changes in tax laws and regulations impacting withholding tax compliance; and
   • Highlights of court rulings on withholding tax pertinent to this sector. 
4. Value Added Tax(VAT) considerations for international schools including;
   • A review of different income sources of international schools and determination of applicability of VAT;
   • Reverse VAT on services and its applicability to the sector;
   • Electronic tax invoice requirements for all taxpayers; and
   • Recent tax law changes affecting the sector.
5. Immigration considerations for the sector;
   • Immigration landscape in Kenya; and
   • Emerging trends in immigration.
6. Transfer Pricing considerations for the sector
   • Discussion on the arm’s-length standard;
   • Explain how transfer pricing can affect International schools; and
   • Compliance requirements.
7. Tax Controversy
   • Identifying and mitigating against tax controversy triggers;
   • Navigating tax controversies with the Kenya Revenue Authority (KRA);
   • Alternative Dispute Resolution (ADR);and
   • Emerging trends.