Under the draft 2020 Value Added Tax (Digital Market Supply) Regulation, downloadable digital contents, subscription based media, software programmes, electronic data management and supply of music, film and games will be taxed.

Others include search engines and automated help desk services, online tickets, e-learning platforms, audio, vision or digital media, transport hailing platforms, among others.

"A person supplying taxable services through a digital marketplace shall be required to register for VAT in Kenya," the regulation says.

The Kenya Universities and Colleges Central Placement Service data shows that the 68 public and private institutions admitted 122,831 students against available space for 145,129.

This is, however, an improvement from the previous year when the institutions were left with 55,852 unfilled places.

Of the 689,007 candidates who sat the Kenya Certificate of Secondary Education examination in 2019, 125,463 scored C+ — the minimum entry grade to university — and above.