Changing and growing Getting ready for 2013

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1 Changing and growing Getting ready for 13

2 Our Services 13 Assurance Assurance Private Risk Assurance Services Financial Due Diligence and Vendor Assistance Peter Ngahu Assurance Public Sector Group Benson Okundi Tax Steve Okello Advisory Alphan Njeru PwC helps organisations and individuals create the value they re looking for. We re a network of firms in 158 countries with more than 180,000 people who are committed to delivering quality in assurance, tax and advisory services. Tell us what matters to you and find out more by visiting us at In Africa, we re the largest provider of professional services with PwC member firms in 31 countries and 8,400 people. Our firms may also offer services in an additional 26 countries in Africa. Combining global expertise with local know-how, our people can help you grow and manage change wherever you operate in Africa.. Contact us: PricewaterhouseCoopers Limited PwC Tower, Waiyaki Way, Westlands P O Box 4363, Nairobi, Kenya Tel: +254 () Fax: +254 () pwc.kenya@ke.pwc.com Disclaimer We have issued this calendar to help remind our clients of important dates of filing tax returns and making tax payments. It covers corporate and individual income tax, withholding tax, PAYE, NSSF, NHIF, VAT, Excise duty and Catering levy. There are a number of other taxes and fees payable to central or local government, which have not been included. Although we have taken all reasonable care in compiling this calendar, we do not accept responsibility for any errors or inaccuracies contained in the calendar. If you notice any discrepancies, please let us know so that we can correct future editions. This calendar is also available electronically. If you would like an electronic copy, please visit

3 Our Tax Services 13 At PwC we understand that your tax outcomes and savings are dependent on the expertise, experience and commitment of your tax advisors. To achieve the best outcomes, we offer our clients a comprehensive range of tax and related services supported by our best assets our specialist consultants. Business Start-up and Structuring Structuring investments, operating entities and transactions Tax registrations Applications for tax incentives and exemptions Compliance Management and Process Services Preparation, review and filing tax returns Management of filing and payments Assistance with appeals and objections Applications for waivers of penalties and interest Refunds and set off of overpayments Correspondence and meetings with KRA Managing KRA audits and reviews Corporate Tax Planning and Advisory Corporate reorganisations Mergers & acquisitions Sale of business Investment financing Withholding tax Tax health check compliance assurance reviews Customs and Excise Compliance assurance reviews Excise audit support Tariff classifications Advice on rules of origin EAC and Comesa Managing customs reviews and investigations Support of customs post clearance audit Immigration Services (Global Visa Solutions) Applications for immigration permits and special passes Advice on immigration permit categories and requirements Immigration compliance reviews Individual Tax and Payroll Services (International Assignment Services) Monthly payroll processing Preparation of PAYE returns Remuneration and benefits planning Preparation of individual self-assessment tax returns Advice on NSSF and NHIF PAYE compliance reviews and health checks Managing KRA audits and reviews Expatriate tax consulting Drafting or reviewing employment contracts and policies Tax Training Solutions Tailored client training on PAYE,VAT, Corporate tax and WHT Advance tax seminars, programmes for financial and tax managers Budget analysis and briefings Transfer Pricing Transfer pricing documentation KRA transfer pricing audit support Transfer pricing planning Transfer pricing dispute resolution services VAT Planning and Compliance Optimising recovery of input VAT Reverse VAT on services from abroad Inter-company and group transactions Getting refunds of withholding VAT VAT and duty remissions and refunds on capital investments VAT health check compliance assurance reviews Managing KRA audits and reviews

4 Offices and Tax Contacts in Africa 13 Country PwC Service Country Tel No. PwC Tax Contact address Algeria Algeria Karine Lasne France Nicolas Granier Angola Angola Pedro Calixto Benin Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Botswana Botswana Suren Perera suren.perera@bw.pwc.com Burkina Faso Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Cameroon Cameroon Nadine Tinen Tchangoum nadine.tinen@cm.pwc.com Cape Verde Portugal Lendeert Verschoor leendert.verschoor@pt.pwc.com Susana Caetano susana.caetano@pt.pwc.com Liza Helena Vaz liza.helena.vaz@pt.pwc.com Central African Republic Cameroon Nadine Tinen Tchangoum nadine.tinen@cm.pwc.com Chad Cameroon Nadine Tinen Tchangoum nadine.tinen@cm.pwc.com Comoros Mauritius Anthony Leung Shing anthony.leung.shing@mu.pwc.com Congo (Republic of) Congo (Republic of) / Prosper Bizitou prosper.bizitou@cg.pwc.com Emmanuel Le Bras emmanuel.lebras@cg.pwc.com Moïse Kokolo moise.kokolo@cg.pwc.com Cote d Ivoire Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Democratic Republic of Congo Democratic Republic Leon Nzimbi leon.nzimbi@cd.pwc.com of Congo / Emmanuel Le Bras emmanuel.lebras@cg.pwc.com Egypt Egypt Abdallah El Adly abdallah.eladly@eg.pwc.com Equatorial Guinea Equatorial Guinea /846 Sébastien Lechêne sebastien.lechene@ga.pwc.com Gabon (Republic of) Gabon /618 Christophe Relongoue christophe.relongoue@ga.pwc.com Laurent Pommera laurent.pommera@ga.pwc.com Gambia Ghana George Kwatia george.kwatia@gh.pwc.com Darcy White darcy.white@gh.pwc.com Ghana Ghana Darcy White darcy.white@gh.pwc.com George Kwatia george.kwatia@gh.pwc.com Guinea Bissau Portugal Leendert Verschoor leendert.verschoor@pt.pwc.com Guinea (Conakry) Guinea (Conakry) / Mohammed Lahlou mohamed.lahlou@gn.pwc.com Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Kenya Kenya Steve Okello steve.x.okello@ke.pwc.com Rajesh Shah rajesh.k.shah@ke.pwc.com Simeon Cheruiyot simeon.cheruiyot@ke.pwc.com Lesotho South Africa Hennie Smit hennie.smit@za.pwc.com

5 Offices and Tax Contacts in Africa 13 Liberia Ghana George Kwatia Darcy White Libya Libya Husam Elnaili /32 Paul Deeney Madagascar Madagascar Andriamisa Ravelomanana Malawi Malawi /446 Vyamala Moyo vyamala.moyo@mw.pwc.com Mali Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Mauritania Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Mauritius Mauritius Anthony Leung Shing anthony.leung.shing@mu.pwc.com Morocco France Nicolas Granier nicolas.granier@fr.landwellglobal.com Morocco Mahat Chraibi mahat.chraibi@ma.landwellglobal.com Noureddine Marzouk noureddine.marzouk@ma.landwellglobal.com Mozambique Mozambique Joao Martins joao.l.martins@mz.pwc.com Namibia Namibia Nangula Uaandja nangula.uaandja@na.pwc.com Niger Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Nigeria Nigeria Ken Aitken ken.aitken@ng.pwc.com Russell Eastaugh russell.eastaugh@ng.pwc.com Taiwo Oyedele taiwo.oyedele@ng.pwc.com Reunion and Mayotte France Michel Combe michel.combe@fr.landwellglobal.com Rwanda Rwanda Nelson Ogara nelson.o.ogara@rw.pwc.com Sao Tome & Principe Angola Pedro Calixto pedro.calixto@ao.pwc.com Portugal Herminio Afonso herminio.afonso@pt.pwc.com Gabon /618 Laurent Pommera laurent.pommera@ga.pwc.com Senegal Senegal Matthias Hubert matthias.hubert@sn.pwc.com Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Sierra Leone Ghana George Kwatia george.kwatia@gh.pwc.com Darcy White darcy.white@gh.pwc.com South Africa South Africa Paul de Chalain paul.de.chalain@za.pwc.com David Lermer david.lermer@za.pwc.com Swaziland Swaziland Theo Mason theo.mason@sz.pwc.com Tanzania Tanzania David Tarimo david.tarimo@tz.pwc.com Rishit Shah rishit.shah@tz.pwc.com Togo Cote d Ivoire Dominique Taty d.taty@ci.pwc.com Tunisia Tunisia Mabrouk Maalaoui mabrouk.maalaoui@tn.pwc.com Uganda Uganda / Francis Kamulegeya francis.kamulegeya@ug.pwc.com Zambia Zambia /2 Jyoti Mistry jyoti.mistry@zm.pwc.com Zimbabwe Zimbabwe Manuel Lopes manuel.lopes@zw.pwc.com

6 The PwC African footprint Cape Verde Western Sahara Mauritania Senegal Gambia Guinea Bissau Guinea Sierra Leone Côte D Ivoire Liberia PwC member firms Morocco Mali Burkina Faso Ghana Togo Algeria Benin For services in these territories please contact a neighbouring territory Tunisia Nigeria Niger Cameroon Equatorial Guinea Gabon Congo Chad Central African Republic Angola Democratic Republic of Congo Egypt Sudan South Sudan Zambia Namibia Botswana South Africa Uganda Rwanda Burundi Zimbabwe Malawi Eritrea Tanzania Ethiopia Kenya Mozambique Swaziland Lesotho Djibouti Comores Mayotte Madagascar 1 South Region = Botswana, Mozambique, Namibia, South Africa, Swaziland, Zimbabwe 2 East Region = Kenya, Uganda, Tanzania, Mauritius, Rwanda & Zambia 3 West Region = Angola, Nigeria & Ghana 4 Francophone Africa = Cameroon, Chad, Congo (Republic of), DRC / Congo (Democratic Republic of), Cote d Ivoire, Equatorial Guinea, Gabon, Guinea (Conakry), Madagascar, Senegal Libya Somalia Seychelles Mauritius Africa & South Region 1 Tax Leader Paul de Chalain Tel: paul.de.chalain@za.pwc.com East Region 2 Tax Leader David Tarimo Tel: david.tarimo@tz.pwc.com West Region 3 Tax Leader Russell Eastaugh Tel: russell.eastaugh@ng.pwc.com Francophone 4 Africa Tax Leader Dominique Taty Tel: d.taty@ci.pwc.com Africa Tax Desk - Johannesburg Elandre Brandt Tel: elandre.brandt@za.pwc.com Africa Tax Desk - New York Gilles de Vignemont Tel: gilles.j.de.vignemont@us.pwc.com Africa Tax Desk (Maghreb) - Paris Nicolas Granier Tel: nicolas.granier@fr.landwellglobal.com

7 January 13 Listening to you Tailoring solutions for you New Year s PAYE due for December 12 (by concession NHIF due for December 12) payment for December 12 Quarterly PAYE returns (October December 12) NSSF due for December January 25% (2nd for 13) April 75% (1st for 13) January 25% (4th for 13) April 25% (3rd for 13) July 25% (2nd for 13) Sept 25% (1st for 13) tax due in respect of December 12 transactions VAT return and payment due date for December 12 December 12 for July 12 year-ends Pay balance of tax for September 12 year-ends

8 February 13 Are you restructuring? Holding your hand through change NHIF due for January 13 (by on 8th February 13) PAYE due for January 13 (by concession NHIF due for January 13) payment for January NSSF due for January 13 February 25% (4th for 13) May 25% (3rd for 13) August 25% (2nd for 13) October 25% (1st for 13) February 25% (2nd for 13) May 75% (1st for 13) tax due in respect of January 13 transactions VAT return and payment due date for January 13 January 13 for August 12 year-ends Pay balance of tax for October 12 year-end File 12 year-end withholding tax returns File 12 year- end PAYE returns

9 March 13 Speak to us about expanding your business... Mergers and acquisitions Good Friday NHIF due for February 13 (by on 8th March 13) PAYE due for February 13 (by concession NHIF due for February 13) payment for February NSSF due for February 13 March 25% (4th for 13) June 25% (3rd for 13) Sept 25% (2nd for 13) Nov 25% (1st for 13) March 25% (2nd for 13) June 75% (1st for 13) tax due in respect of February 13 transactions VAT return and payment due date for February 13 February 13 for September 12 year-ends Pay balance of tax for November 12 year-ends NHIF due for March 13 (by by th April 13

10 April 13 Are you 100% compliant? We ll conduct your tax review Easter Monday PAYE due for March 13(by concession NHIF due for March 13) payment for March 13 Quarterly PAYE returns (January - March 13) 15 NSSF due for March 13 Individuals - instalment tax (1st for 13) April 25% (4th for 13) July 25% (3rd for 13) October 25% (2nd for 13) Dec 25% (1st for 13) April 25% (2nd for 13) July 75% (1st for 13) tax due in respect of March 13 transactions VAT return and payment due date for March 13 March 13 for October 12 year-ends Pay balance of tax for December 12 year-ends NHIF due for April 13 ( by by th May 13) Individuals - pay balance of 12 self-assessment tax

11 May 13 Are you ready for change? New VAT Bill, overhaul of income tax act Labour Day PAYE due for April 13 (by concession, NHIF payment can be made by th May 13) payment for April 13 NSSF due for April 13 May 25% (4th for 13) August 25% (3rd for 13) Nov 25% (2nd for 13) January 25% (1st for 14) May 25% (2nd for 13) August 75% (1st for 13) tax due in respect of April 13 transactions VAT return and payment due date for April 13 April 13 for November 12 year-ends NHIF due for May 13 (by by 7th June 13) Pay balance of tax for January 13 year-end

12 June 13 Keep your people happy. Keep your people. Be part of our HR Survey 1 2 Madaraka Day PAYE due for May 13 (by concession NHIF payment due for May 13) payment for May 13 NSSF due for May 13 Individuals - instalment tax (2nd for 13) June 25% (4th for 13) Sept 25% (3rd for 13) Dec 25% (2nd for 13) February 25% (1st for 14) June 25% (2nd for 13) Sept 75% (1st for 13) tax due in respect of May 13 transactions VAT return and payment due date for May 13 May 13 for December 12 year-ends Pay balance of tax for February 13 year-end Individuals - file self assessment returns for year 12 Surrender 12 NHIF cards and end year returns

13 July 13 Exporting and importing goods or services? Consider transfer pricing and VAT NHIF due for June 13 (by by th July 13) PAYE due for June 13 (by concession NHIF payment due for June 13) payment for June 13 Quarterly PAYE returns (April June 13) 15 NSSF due for June 13 July 25% (4th for 13) October 25% (3rd for 13) January 25% (2nd for 14) March 25% (1st for 14) July 25% (2nd for 13) October 75% (1st for 13) tax due in respect of June 13 transactions VAT return and payment due date for June 13 June 13 for January 13 year-ends Pay balance of tax for March 13 year-ends

14 August 13 Breakthrough in oil and gas We ll support you NHIF due for July 13 (by by th August 13) PAYE due for July 13 (by concession NHIF due for July 13) payment for July NSSF due for July 13 August 25% (4th for 13) Nov 25% (3rd for 13) February 25% (2nd for 14) April 25% (1st for 14) August 25% (2nd for 13) Nov 75% (1st for 13) tax due in respect of July 13 transactions VAT return and payment due date for July 13 July 13 for February 13 year-ends Pay balance of tax for April 13 year-ends NHIF due for August 13(by by th September 13)

15 September 13 Keeping pace with the regulators Do a health check PAYE due for August 13 (by concession NHIF due for August 13) payment for August 13 NSSF due for August 13 Instalment for year- ends Sept 25% (4th for 13) Dec 25% (3rd for 13) March 25% (2nd for 14) May 25% (1st for 14) Sept 25% (2nd for 13) Dec 75% (1st for 13) tax due in respect of August 13 transactions VAT return and payment due date for August 13 August 13 for March 13 year-ends Pay balance of tax for May 13 year-ends

16 October 13 Securing your future Conduct a risk review Mashujaa Day NHIF due for September 13(by by th October 13) PAYE due for September 13 (by concession NHIF due for September 13) payment for September 13 Quarterly PAYE returns (June September 13) 15 NSSF due for September 13 October 25% (4th for 13) January 25% (3rd for 14) April 25% (2nd for 14) June 25% (1st for 14) October 25% (2nd for 13) January 75% (1st for 14) tax due in respect of September 13 transactions VAT return and payment due date for September 13 September 13 for April 13 year-ends Pay balance of tax for June 13 year-ends

17 November 13 Making a firm commitment every time Project management NHIF due for October 13 (by by 8th November 13) PAYE due for October 13 (by concession NHIF due for October 13) payment for October NSSF due for October 13 Nov 25% (4th for 13) February 25% (3rd for 14) May 25% (2nd for 14) July 25% (1st for 14) Nov 25% (2nd for 13) February 75% (1st for 14) tax due in respect of October 13 transactions VAT return and payment due date for October 13 October 13 for May 13 year-ends Pay balance of tax for July 13 year-ends NHIF due for November 13 (by by th December 13)

18 December 13 Global mobility Immigration services to manage your transition Jamhuri Day Christmas Day Boxing Day PAYE due for November 13 payment for November 13 NSSF due for November 13 Individuals - Instalment tax (4th for 13) Dec 25% (4th for 13) March 25% (3rd for 14) June 25% (2nd for 14) August 25% (1st for 14) Dec 25% (2nd for 13) March 75% (1st for 14) tax due in respect of November 13 transactions VAT return and payment due date for November 13 November 13 for June 13 year-ends Pay balance of tax for August 13 year-ends NHIF due for December 13 (by by th January 14)

19 14 Walking with you, listening to you... January February March April May June July August September October November December

20 13 PricewaterhouseCoopers Limited. All rights reserved. In this document, PwC refers to PricewaterhouseCoopers Limited which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.