The Communication Authority of Kenya (CA) has announced new regulations requiring manufacturers, importers, retailers and mobile network operators to upload International Mobile Equipment Identity (IMEI) numbers of all devices assembled or imported after November 1, 2024, into a KRA portal for tax compliance monitoring.
For local assemblers, CA says all assemblers must submit the IMEI number of each assembled device to the tax authority, similar to all mobile phones imported for sale, testing, research or any other purpose.
At the same time, CA advised retailers and wholesalers of mobile phones to ensure they only distribute mobile devices that are tax compliant.
In addition, the government agency urged mobile network operators to only connect devices to their networks after verifying the tax compliance status.
“To ensure integrity and tax compliance of the mobile devices in Kenya, the Authority hereby notifies all stakeholders, including mobile network operators, involved in the local assembly, importation, distribution as well as connection of mobile devices to local networks, that with effect from January 1, 2025, the following requirements will apply for all mobile phone devices in Kenya,” CA noted in a statement.
“All local device assemblies must upload the International Mobile Equipment Identity (IMEI) Number of each assembled device to the KRA-provided portal. This will ensure that all locally assembled devices are tax compliant.”
All mobile phone importers (sale, testing, research or any other purpose) will be required to disclose the International Mobile Equipment Identity Number in their respective import documents submitted to the Kenya Revenue Authority (KRA).
This disclosure is mandatory for the registration of the devices in the National Master Database on Tax-Compliant Devices.
At the same time, retailers and wholesalers of mobile devices were advised to ensure that they only retail or distribute mobile devices that are tax compliant.
The Authority will provide the means by which the tax compliance status of mobile devices can be verified before purchase by retailers or end-users.
Operators will also be required to provide for the gray-listing of non-compliant devices to facilitate regularization within a prescribed period, failure to which the devices will thereafter be blacklisted.
The new requirements will only apply to all devices imported or assembled in the country from November 1, 2024.
However, all existing devices that will be on the Mobile Networks by 31th October 2024 will not be affected.