Owners of small scale businesses will be required to pay taxes not so long from now. For every Sh1,000 sales, 3% will be going to KRA whether the seller has profited or suffered losses. 

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The move by KRA to implement a 3% TurnOver Tax (TOT) targets 2.5 million informal sector businesses and had been projected to take effect from January 1, 2020. 

TOT is imposed on total sales without considering other costs which might have been incurred in running the business. It requires only a single calculation to determine the amount of tax one should remit. 

Small scale traders have to keep records which will help in determining the TOT should KRA ask to have the documents.

 To get a County government licence, one will be expected to fork out 15% of the annual fee in addition to the required fee. KRA has already notified the public about the proposed tax, urging the taxpayer to brace up for responsibility in accordance to 2019 Finance Act.

 "The TOT tax rate is 3% taxable and payable on a monthly basis on all gross sales," said Elizabeth Meyo, KRA commissioner from domestic taxes department.

The sales must be declared online, and tax payable at the end of every month and not beyond 20th day. The TOT targeted traders whose annual incomes were below Sh5 million. "Those eligible will be required to log in iTax portal, adding TOT obligation before filing their monthly returns and paying the due amount," said KRA.

The move has already been received with resistance by Central Organisation of Traders Union (COTU) secretary Mr. Francis Atwoli. "The move will be a huge blow to companies which are upcoming, as well as Small and Medium Enterprises which are already in existence," said Francis Atwoli. 

The secretary urged government to improvise other ways instead, claiming that the move may render many jobless, after SMEs are interfered with. Atwoli further appealed to the government for immediate scrapping off, terming the implementation retrogressive.