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Kenya introduces Common Reporting Standards Regulations, 2023

|Tax Alerts, Information Reporting, Legis ...|Kenya
Kenya

  • The Kenyan Government has issued Common Reporting Standards Regulations, 2023.

  • The Regulations contain due diligence procedures and record-keeping requirements, outlined in this Alert, for compliance with the Common Reporting Standards.

Executive summary

On 7 February 2023, Kenya’s Cabinet Secretary, National Treasury & Planning issued the Tax Procedures (Common Reporting Standards) Regulations, 2023 (the Regulations). The CRS Regulations prescribe guidelines for the reporting by bot…

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