税收透明和信息交流全球论坛 ： 肯尼亚 2021 年 （ 第二轮 ， 第一阶段 ）

PEER REVIEW REPORT ON THE EXCHANGE OF INFORMATION ON REQUEST FOR KENYA 2021

Overview: This report evaluates Kenya's implementation of the international standards for transparency and exchange of information for tax purposes. It focuses on the availability of information, access to information, and the exchange of information mechanisms.

Summary of Determinations, Ratings, and Recommendations

• Overall Rating: The report assesses Kenya's compliance with the exchange of information on request (EOIR) standard, providing an overall rating based on the implementation of the standard in both legal framework and practice.
• Key Findings: The report highlights areas where Kenya has implemented the EOIR standard effectively, as well as aspects needing improvement, particularly in the availability of information, access to information, and the efficiency of information exchange mechanisms.

Main Sections of the Report

Part A: Availability of Information

• Legal and Beneficial Ownership & Identity Information: Details on legal frameworks supporting the disclosure of beneficial ownership and identity information.
• Accounting Records: Examination of the availability and accessibility of accounting records required for tax administration.
• Banking Information: Analysis of the adequacy of banking information provided under the EOIR standard.

Part B: Access to Information

• Competent Authority's Abilities: Evaluation of the capacity of Kenya's competent authority to obtain and provide information effectively.
• Notification Requirements, Rights, and Safeguards: Discussion on the procedures for notification, rights, and safeguards provided to requesters and recipients of information.

Part C: Exchanging Information

• Exchange of Information Mechanisms: Overview of the systems and processes for exchanging information.
• Exchange with All Relevant Partners: Assessment of Kenya's cooperation with other jurisdictions through various exchange mechanisms.
• Confidentiality: Analysis of measures taken to ensure the confidentiality of exchanged information.
• Rights and Safeguards of Taxpayers and Third Parties: Examination of protections offered to taxpayers and other parties involved in the exchange of information.
• Effective Information Request and Provision: Evaluation of the efficiency and effectiveness of information requests and provision processes.

Conclusion and Recommendations

• Recommendations: The report outlines specific recommendations for Kenya to improve its compliance with the EOIR standard, focusing on enhancing legal frameworks, improving access to information, strengthening information exchange mechanisms, and ensuring adequate confidentiality and protection of taxpayer rights.
• Rating: An overall rating is provided, reflecting Kenya's level of compliance with the EOIR standard, with particular emphasis on areas needing improvement.

Methodology and Response

• Methodology: The report details the methodology used for the peer review, including the assessment criteria and evaluation process.
• Kenya's Response: The report includes Kenya's response to the review findings, detailing actions taken or planned to address the recommendations.

This structured overview provides a clear, comprehensive summary of the key points covered in the report, facilitating understanding of Kenya's performance in terms of tax transparency and exchange of information.