1. 46TH CIAT GENERAL ASSEMBLY,
USE OF ICT TO IMPROVE PERFORMANCE AND FACILITATE TAX COMPLIANCE IN KENYA BY
J K NJIRAINI, MBS
COMMISSIONER GENERAL
KENYA REVENUE AUTHORITY
46TH CIAT GENERAL ASSEMBLY,
SANTIAGO, CHILE
23RD APRIL 2012

2. PRELIMINARIES ICT identified as national growth driver
Vision 2030 blueprint – develop BPO capacity
Improve investment competitiveness through easier tax processes
Significant internet uptake – 44% at Dec 2011
Mobile penetration – 71% at Dec 2011
Mobile coverage - 89% of population, 35% of land mass

3. PRELIMINARIES (contd)
Mobile money payment – 70% of mobile subscriptions
Mobile money transactions - average USD 680m per month
Phenomenal growth – 55% for last quarter of 2011
Wide range of transactions covered – including airline & hotel bookings, utility & social security payments

4. OPPORTUNITIES Facilitation of Small Enterprise & Individual Compliance
Kenya operates Small Business turnover based tax founded on simplified declarations
Mobile platform enables simplified tax filing, confirmation
For individuals - document applications, status queries
Mobile payment – for sums below USD 1,200
Key advantages – easier processes, de-congestion

5. OPPORTUNITIES Monitoring of Electronic Tax Register (ETR) usage
ETR introduced in 2004
Key challenge faced – policing usage
Successfully pilot tested remote GSM enabled sales data transmission
To be integrated into planned e-invoicing system
Facility to track usage, disconnections
Risk based interventions

6. OPPORTUNITIES (contd)
Geo-mapping technology to facilitate property taxation
Key challenge – ease of mapping properties to owners, mail and physical addresses (absence of street mapping, incomplete/outdated ownership data, insufficient property use data)
Use of geo-mapping combined with data from utility providers helps in identification of owners/ tenants and current contacts
Results complimented through field evidence on property utilisation
Highly successful pilot case forming basis for wider national intervention