The pattern
The budget is read in June, the Finance Act is assented to in time for 1 July for most provisions, and finance teams learn in the first payroll run of July what changed. A calendar and a checklist turn that surprise into a routine.
What to review in the ERP
Walk the list the week after the Act is assented to.
Effective dates
Not every provision starts on 1 July. Record the effective date per change and decide whether the ERP needs a dated rule or a cutover. A rate that applies from a date mid-period is a design question for payroll and invoicing.
Who signs off
The tax adviser interprets, finance configures, a second person tests with sample documents, and the change is recorded with the date and the reference. Keep the record for the auditor.
Frequently asked questions
Do we need a developer for a rate change?
Usually not. Rates and codes should be configuration. If a change needs code, it is a design gap worth fixing.
General information, not tax or legal advice. Rates, limits and filing rules change; confirm the current position with the Kenya Revenue Authority, the relevant statutory body or your tax adviser before relying on it.
Last reviewed 2026-10-12