Kenya has a growing network of double taxation agreements (DTAs) covering major trading partners. Correct application — supported by residence certificates and proper transaction records — ensures that cross-border income is not taxed twice and that withholding tax is reduced to the treaty rate.
Withholding tax certificates and residence certificates for DTA claims are held in different folders and are unavailable when KRA requests evidence.
Centralised archive linking each cross-border transaction to the relevant DTA evidence — withholding certificates, residence certificates and payment records.
Cross-border income is not labelled distinctly in the books, making it impossible to identify treaty-eligible transactions quickly.
Clear transaction tagging for cross-border receipts and payments, with a DTA reference field on each entry.
Treaty documentation centralised and tagged.
