The Kenya Revenue Authority (KRA) will begin monitoring all locally assembled and imported mobile phones sold in Kenya starting January 1, 2025, to ensure tax compliance.
The Communication Authority of Kenya (CA) announced new regulations mandating manufacturers, importers, retailers, and mobile network operators to upload the International Mobile Equipment Identity (IMEI) numbers of all devices assembled or imported after November 1, 2024, into a KRA portal for tax compliance monitoring.
Local assemblers must submit the IMEI numbers for each assembled device to the tax authority. This requirement applies equally to all mobile phones imported for sale, testing, research, or any other purpose.
“This disclosure is mandatory for registering devices in the National Master Database on Tax-Compliant Devices,” the CA states.
Retailers and wholesalers are required to sell only compliant devices. “The KRA will provide the means to verify the tax compliance status of mobile devices before purchase by retailers or end-users,” the directive adds.
Mobile network operators, including Safaricom, Telkom, and Airtel, must connect devices to their networks only after verifying tax compliance status through a whitelist database provided by the KRA.
“Operators will also need to implement a grey-listing system for non-compliant devices to facilitate regularization within a prescribed period. Failure to do so will result in those devices being blacklisted,” the CA states.
These new requirements will apply only to devices imported or assembled in the country from November 1, 2024, while all existing devices on mobile networks as of October 31, 2024, will remain unaffected.
