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Withholding Tax: Deduct, Remit, Recover — Assessment

8 questions · 75% to pass · graded instantly. Pass and your certificate is issued automatically.

1. A bill has a subtotal of KES 200,000, VAT of KES 32,000 and a 5% income-tax withholding rate. How much is withheld, and what is the balance due?
2. An administrator edits a 3% withholding rate to 5%. What happens to bills already captured at 3%?
3. A bill with KES 6,000 withheld and a net of KES 120,000 is paid KES 60,000 in March and KES 60,000 in April. What do the March and April registers show for it?
4. A supplier bill with withholding is approved but not yet paid. Where does the withholding appear?
5. October’s VAT withholding still to remit is KES 38,200. The accountant records a VAT remittance of KES 40,000 for October. What happens?
6. Where does the organization’s PIN on a supplier withholding certificate come from?
7. A confirmed supplier payment that booked KES 2,500 of withholding is later reversed. What happens to the withholding?
8. A county government pays your KES 580,000 invoice KES 545,000 by bank plus KES 35,000 in withholding certificates. How should the KES 35,000 be recorded?

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