2005 / 2006
ESTIMATES OF REVENUE OF THE GOVERNMENT OF KENYA For the year ending 30th June, 2006
2005
CONTENTS PAGE Ordinary Revenue Summary………………………………………….
1
Income, Profits and Capital Gains Tax………………………………. 2 Payroll and Workforce Tax……………………………………………. 2 Property Tax…………………………………………………………….. 2 Goods and Services Tax………………………………………………. 2 Customs………………………………………………………................ 2 Other Taxes……………………………………………………………… 3 Social Security Contributions………………………………………….. 3 Grants from Foreign Governments …………………………………… 3 Grants from International Organizations……………………………… 3 Grants from other Levels of Government…………………………….. 3 Property Income…………………………………………………………. 3 Sales of Goods and Services………………………………………….. 4 Fines, Penalties and Forfeitures……………………………………….. 4 Voluntary Transfers Receipts …………………………………………. 4 Other Receipts ………………………………………………………….. 4 Repayments from Domestic Lending and On-lending……………… 4
Forward by Permanent Secretary, Ministry of Finance Government Finance Statistics (GFS) 2001 is classification which harmonizes the presentation, reporting of Government budgets, across Harmonization affords economic and functional budgets across different countries.
an international accounting, and the countries. comparability of
The accuracy and relevance of the budget data is crucial for ultimate decision-making. GFS classification presents an analytic framework, which provides policy analysts with the appropriate structured data to undertake credible analysis. It also presents standardized codes and descriptions that ensure transparency thus providing clear details for policymaking, accounting, auditing and monitoring. Further, it provides an avenue for budgeting, which offers a wide enough field to capture all possible transactions within structured parameters for ease of accounting, reporting and analysis. Budgeting has increasingly changed from accounting for use of resources to being a contract between Government and its citizenry. It has become a means to convey government’s strategies and hence its structure must be clear. The new classification is based on seven digits coding which is comprehensive enough, capturing specific segments of revenues and expenditures. It also reflects all the sources of funds and the application of such funds. The Estimates of Revenue has been re-printed to reflect the new classification adopted by the Government and this format allows for ease of comparison of revenue sources across different countries.
JOSEPH K. KINYUA, CBS PERMANENT SECRETARY/TREASURY
ORDINARY REVENUE - SUMMARY Head No.
Details
1110000 Taxes on Income, Profits and Capital Gains 1120000 Taxes on Payroll and Workforce 1130000 Taxes on Property 1140000 Taxes on Goods and Services 1150000 Taxes on International Trade & Transactions(customs) 1160000 Other Taxes (not elsewhere classified)
Actual Receipts 2003/2004
Revised Estimates 2004/2005
Estimates 2005/2006
Ksh
Ksh
Ksh
73,539,251,024 95,666,900,000 109,820,475,000
0
0
0
130,649,197
168,233,551
297,431,518
101,202,483,009 124,448,048,375 136,767,493,101 27,374,493,380 30,203,000,000
36,276,000,000
1,244,376,513
1,310,433,949
1,461,254,152
239,121,740
459,000,000
500,000,000
1310000 Grants from Foreign Governments
_
_
_
1320000 Grants from International Organizations
_
_
_
1330000 Grants from Other Level of Government
_
_
_
1410000 Property Income
5,095,457,386
5,035,098,199
5,025,067,064
1420000 Sales of Goods and Services
3,869,678,318
1,877,995,861
1,071,248,324
199,003,429
280,000,000
312,000,000
_
_
_
3,906,191,060
6,298,000,000
2,674,000,000
719,402,246
1,706,767,359
1,901,845,640
1210000 Social Security Contributions
1430000 Fines Penalties and Forfeitures 1440000 Receipts from Voluntary transfers other than grants 1450000 Other Receipts Not Classified Elsewhere 4510000 Repayments from Domestic Lending and On-lending Total
217,520,107,302 267,453,477,294 296,106,814,800
REVENUE Item
Details
Actual Receipts Revised Estimates 2003/2004 2004/2005
1110000
Estimates 2005/2006
Ksh
Ksh
Ksh
Taxes on Income, Profits and Capital Gains
(Receiver of Revenue - Financial Secretary to the Treasury) 1110100
Income Tax from Individuals (P.A.Y.E)
41,627,101,540
53,764,000,000
62,909,500,000
1110200
Income Tax from Corporations (Other Income Tax)
35,782,636,380
46,938,000,000
52,691,000,000
1110300
Witholding Tax
_
_
_
77,409,737,920
100,702,000,000
115,600,500,000
_
_
_
3,870,486,896
5,035,100,000
5,780,025,000
73,539,251,024
95,666,900,000
109,820,475,000
0
0
0
24,737,875
6,269,804
116,828,087
Gross Income Tax 1110400
Exemptions
1110500
Income Tax Share of LATF Total Taxes on Income, Profits and Capital Gains
1120000 1130000
Taxes on Payroll and Workforce
Taxes on Property
(Reciever of Revenue - Permanent Secretary of Lands and Housing, Financial Secretary to the Treasury) 1130100
Immovabe Property
1130200
Financial & Capital Transactions
105,911,322
161,963,747
180,603,431
Total Taxes on Property
130,649,197
168,233,551
297,431,518
1140000
Taxes on Goods and Services
(Reciever of Revenue - Financial Secretary to the Treasury, Permanent Secretary Environment and Natural Resources) 1140100
VAT on Domestic Goods and Services
31,529,079,760
40,200,000,000
43,286,000,000
1140200
VAT on Imported Goods and Services
27,324,291,900
32,091,000,000
35,317,000,000
Total VAT
58,853,371,660
72,291,000,000
78,603,000,000
1140300
Excise Taxes
40,085,258,313
49,608,000,000
55,557,000,000
1140400
Taxes on Specific Services
459,538,580
456,587,581
509,134,207
1140500
Fees on use of Goods and on Permission to use the Goods or to Perform Services and Activities
1,617,909,451
1,732,447,461
1,697,348,416
1140600
Royalties
186,405,005
359,998,609
400,994,059
1140700
Taxes on Goods and Services Collected as AIA
8,900,000,000
9,300,000,000
9,960,000,000
1140800
Other Taxes on Goods and Services
0
14,724
16,418
Total Taxes on Goods and Services
101,202,483,009
124,448,048,375
136,767,493,101
22,324,493,380
23,203,000,000
25,732,000,000
1150000 Taxes on Inter. Trade & Transactions (Receiver of Revenue - Financial Secretary to the Treasury) 1150100
Customs Duties
1150200
Export Levies
_
_
_
1150300
Exemptions on customs and other import duties
_
_
_
1150400
Other Taxes on International Trade and Transactions
5,050,000,000
7,000,000,000
10,544,000,000
27,374,493,380
30,203,000,000
36,276,000,000
Total Taxes on International Trade & Transactions(customs) Page 2
Key - Data Not Available
REVENUE Item
Details
Actual Receipts Revised Estimates 2003/2004 2004/2005
1160000
Estimates 2005/2006
Ksh
Ksh
Ksh
1,244,376,513
1,310,433,949
1,461,254,152
0
0
0
1,244,376,513
1,310,433,949
1,461,254,152
Other Taxes (not elsewhere classified)
(Reciever of Revenue - Financial Secretary to the Treasury) 1160100
Other Taxes Not Elsewhere Classified
1160200
Taxes Not Elsewhere Classified Collected as AIA Total Other Taxes (not elsewhere classified)
1210000
Social Security Contributions
(Reciever of Revenue - Financial Secretary to the Treasury) 1210100
Health Insurance Contribution
_
_
_
1210200
Reciepts to NHIF for Health Insurance Contributions
_
_
_
1210300
Contribution from Government Employees to Social and Welfare Schemes within Government
239,121,740
459,000,000
500,000,000
Total Social Security Contributions
239,121,740
459,000,000
500,000,000
1310000
Grants from Foreign Governments
1310100
Grants from Foreign Governments - Cash Through Exchequer
_
_
_
1310200
Grants from Foreign Governments - Direct Payments - Treated as AIA
_
_
_
Total Grants from Foreign Governments
_
_
_
1320000
Grants from International Organizations
1320100
Grants from International Organizations - Cash Through Exchequer
_
_
_
1320200
Grants from International Organizations - Treated as AIA
_
_
_
Total Grants from International Organizations
_
_
_
1330000
Grants from Other Levels of Government
1330100
Grants to Central Government from General Government Units
_
_
_
1330200
Grants to Local Authorities from General Government Units
_
_
_
1330300
Grants to Fund Accounts from Central Government Budget
_
_
_
1330400
Grants to Other General Government Units from General Government Units
_
_
_
Total Grants from Other Levels of Government
_
_
_
311,665,900
601,510,551
669,485,950
3,367,007,500
3,311,855,576
3,349,000,000
_
_
_
1,416,783,986
1,121,732,072
1,006,581,114
_
_
_
5,095,457,386
5,035,098,199
5,025,067,064
1410000
Property Income
(Reciever of Revenue - Investment Secretary to the Treasury, Financial Secretary to the Treasury, Permanent Secretary for Lands and Housing) 1410100
Interest Received
1410200
Profits and Dividends
1410300
Withdrawals from Income of quasi-corporations
1410400
Rents on land, houses and buildings
1410500
Other Property Income Collected as AIA Total Property Income Page 3
Key - Data Not Available
REVENUE Item
Details
Actual Receipts Revised Estimates 2003/2004 2004/2005
1420000
Estimates 2005/2006
Ksh
Ksh
Ksh
_
_
_
970,886,258
973,994,470
1,071,242,383
_
_
_
14,113,523
1,391
5,941
Sales of Goods and Services
(Reciever of Revenue - Financial Secretary to the Treasury, Permanent Secretary for Lands and Housing, Permanent Secretary for Enviroment and Natural Resources) 1420100
Sales of Market Establishments
1420200
Administrative Fees and Charges
1420300
Administrative Fees and Charges Collected as AIA
1420400
Incidental Sales by Non-Market Establishments
1420500
Sales by Non-Market Establishments Collected as AIA
2,884,678,537
904,000,000
0
Total Sales of Goods and Services
3,869,678,318
1,877,995,861
1,071,248,324
Fines, Penalties and Forfeitures and Other Charges
199,003,429
280,000,000
312,000,000
Total Fines Penalties and Forfeitures
199,003,429
280,000,000
312,000,000
1430000
Fines Penalties and Forfeitures
(Reciever of Revenue - Registrar of High court) 1430100
1440000 Receipts from Voluntary transfers other than grants 1440100
Current Grants from International NGOs - paid through Exchequer
_
_
_
1440200
Capital Grants from International NGOs - paid through Exchequer
_
_
_
1440300
Current Grants from International NGOs - collected as AIA
_
_
_
1440400
Capital Grants from International NGOs - collected as AIA
_
_
_
1440500
Other Voluntary Transfers for Current purposes
_
_
_
1440600
Other Voluntary Transfers for Capital purposes
_
_
_
Total Receipts from Voluntary transfers other than grants
_
_
_
3,906,191,060
6,298,000,000
2,674,000,000
_
_
_
3,906,191,060
6,298,000,000
2,674,000,000
0
0
0
719,401,246
1,706,303,305
1,901,536,120
1,000
464,054
309,520
1450000
Other Receipts Not Classified Elsewhere
(Receiver of Revenue - Financial Secretary to the Treasury) 1450100
Paid to Exchequer
1450200
Collected as AIA Total Other Receipts Not Classified Elsewhere
4510000
Repayments from Domestic Lending and Onlending
(Reciever of Revenue - Investment Secretary to the Treasury) 4510100
Loans to Government Agencies and Other Levels of Government
4510200
Loans to Non-Financial Public Enterprises
4510300
Loans to Financial Institutions
4510400
Loans to Individuals and Households
_
_
_
4510500
Other Lending and On-lending
_
_
_
719,402,246
1,706,767,359
1,901,845,640
217,520,107,302
267,453,477,294
296,106,814,800
Total Repayments from Domestic Lending and On-lending
Total Page 4
Key - Data Not Available