The Kenya Revenue Authority (KRA) will start monitoring all locally assembled and imported mobile phones sold in Kenya from January 1, 2025, to ensure tax compliance.
The Communication Authority of Kenya (CA) has introduced new regulations requiring 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 monitoring purposes.
For local assemblers, the CA mandates that each device’s IMEI number must be submitted to KRA, similar to the process for all imported phones, whether for sale, testing, research, or any other use.
“This disclosure is mandatory for registering devices in the National Master Database of Tax-Compliant Devices,” the CA states.
Retailers and wholesalers are instructed to sell only devices that meet compliance standards.
“KRA will provide a system for verifying the tax compliance status of mobile devices before they are purchased by retailers or end-users,” the directive adds.
Mobile network operators
Mobile network operators, including Safaricom, Telkom, and Airtel, have been instructed to connect devices to their networks only after verifying their tax compliance status through a whitelist of approved devices provided by KRA.
“Operators will also be required to grey-list non-compliant devices, allowing for their regularization within a set timeframe. If compliance is not achieved within this period, the devices will be blacklisted,” the CA stated.
The communications regulator states that the new requirements will only apply to devices imported or assembled in the country starting from November 1, 2024. It clarified that devices already on the mobile networks by October 31, 2024, will remain unaffected.
