Course Content

In this seminar, we will share insights on selected tax areas relevant to NPOs and more specifically regarding application of the law, exemption requirements, and how organizations can ensure compliance taking into account the ever changing laws. We will also explore how to navigate tax controversies and the immigration landscape.

The topics to be covered during this seminar will include:

1. Legal considerations relating to NPOs, including :

• Requirements to register NPOs;
• A focus on some areas of controversy and how to navigate such controversies with the Kenya Revenue Authority (KRA); and
• Emerging issues relating to NPOs with a focus on the high risk areas.

2. The Corporate Income tax exemption process including common challenges experienced when undertaking this process.

3. Withholding tax obligations to be considered by NPOs including;

• The obligation to withhold and the services that are subject to withholding tax; and
• Highlights of court rulings on withholding tax that may affect NPOs.

4. Value Added Tax(VAT) considerations for NPOs including;

• Exemptions on social welfare activities;
• A review of different income sources of NPOs and determination of applicability of VAT;
• Reverse VAT on services and its applicability to NPOs; and
• VAT on Country Agreements on purchases.

5. Customs compliance including:

• Exemptions from import duty; and
• A discussion on customs valuation

6. Review of employment taxes including:

• A discussion on the taxation of employment benefits including non cash benefits;
• Income tax exemptions applicable to employees;
• A review of the differences between an employee and independent consultant and the tax implications;
• Focus on the taxation of pension contributions; and
• An analysis of the changes introduced through the NSSF Act 2013.

7. Immigration concerns covering the immigration process, clearance by the NGO Board, and security clearances.

Objectives

Empower our audience with information covering the above tax areas impacting the NPOs and therefore assisting them in enhancing compliance. This will include controversial areas and areas of uncertainty in interpretation of the law.

Target Audience 

All Finance, HR, and tax practitioners in the NPO space