Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Kenya

Recent developments relating to MAP in Kenya prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• On 21st March 2023, the Kenyan Cabinet approved the ratification of the MLI. The next step is for the MLI to be tabled before Parliament for approval before the instruments of ratification can be deposited.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

Kenya is yet to be peer reviewed under Action 14.

Tax treaty network of Kenya

• 15 treaties, applicable to 15 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: signed.

Table 1. State of play of Kenya's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
15	0	0

Source: OECD

Kenya's MAP programme

Organisation of competent authority function

• four persons:

  • one head of unit

  • three persons working on MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • David K. S. Yego Commissioner Intelligence, Strategic Operations, Investigations and Enforcement Authorised Competent Authority Representative Kenya Revenue Authority P.O. Box 48240-00100 [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	No MAP Guidance published	-
MAP profile	13 June 2022	https://www.oecd.org/tax/dispute/kenya-dispute-resolution-profile.pdf

Overview of Kenya's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-kenya.pdf for details with respect to Kenya's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Kenya in 2022.

Figure 2. Evolution of Kenya's MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Kenya’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	4	0	0	4
Other cases	4	0	0	4
Total	8	0	0	8

Source: OECD

Table 4. Kenya’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD