ADVOKS GLOBAL · KENYA
Income Tax Act
18C. Notification to the Commissioner
Edition: 2026-07-01 · In force
18C. Notification to the Commissioner
(1)A multinational enterprise group or a constituent entity, other than an excluded multinational enterprise group, that is resident in Kenya, shall notify the Commissioner, not later than the last day of the reporting financial year of that group–(a)whether or not it is the ultimate parent entity of the group;(b)in case it is not the ultimate parent entity of the group, whether or not it is a surrogate parent entity; or(c)in case paragraphs (a) and (b) do not apply, the identity of the constituent entity which is the ultimate parent entity or surrogate parent entity and the tax residence of that constituent entity.(2)The notification referred to in subsection (1) shall be made to the Commissioner in such form as the Commissioner may specify.