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INCOME TAX ACT KENYA (ITA)-Updated with tax laws Acts of 2024

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Taxes in Kenya

Monday, October 12, 2020

Summary of Taxes in Kenya

Corporation Tax
Minimum Tax
PAYE
Residential Rental income
Digital service tax.
Withholding Taxes
VAT
Capital Gains Tax
Instalment Tax

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1-Short title and commencement

2-Interpretation

3-Charge of tax.
4-Income from businesses.
5-Income from employment etc.
6-Income from the use of property.
7-Income from dividends.
8-Income from pensions.
9-Income of certain non-resident persons deemed derived from Kenya.
10-Income from management or professional fees, royalties, interest andrents.
11-Trust income, etc. deemed income of trustee, beneficiary, etc.
12-Imposition of instalment tax.
13-Certain income exempt from tax, etc.
14-Interest on Government loans, etc., exempt from tax.
15-Deductions allowed.
16-Deductions not allowed.
17-Ascertainment of income of farmers in relation to stock
18-Ascertainment of gain or profits of business in relation to certain non- resident persons
19-Ascertainment of income of insurance companies
20-Collective Investment Schemes
21-Members' clubs and trade associations.
22-Purchased annuities, other than retirement annuities etc
23-Transactions designed to avoid liability to tax
24-Avoidance of tax liability by non-distribution of dividends
25-Income settled on children
26-Income from certain settlements deemed to be income of settler.
27-Accounting periods not coinciding with year of income, etc.
28-Income and expenditure after cessation of business.
29-General
30-Personal relief
31-Insurance relief
32-Special Single Relief (Repealed)
33-Insurance Relief (Repealed)
34-Rates of tax
35-Deduction of tax from certain income
36-Deduction of tax from annuities, etc paid under a will, etc
37-Deduction of tax from emoluments
38-Application to Government
39-Set-off of tax
40-Relief in respect of inter-state tax (Repealed)
41-Special arrangements for relief from double taxation
42-Computation of credits under special arrangements
43-Time limit
44-Income of a person assessed on him
45-Wife's income, etc.
46-Income of incapacitated person.
47-Income of non-resident person.
48-ncome of deceased person, etc.
49-Liability of joint trustees
50-Liability of person in whose name income of another person is assessed
51-Indemnification of representative.
52-Returns of income and notice of chargeability
53-Provisional returns
54-Documents to be included in return of income
55-Books and accounts
56-Production and preservation of books, attendances, etc
57-Return of salaries, pensions, etc
58-Returns as to fees, commissions royalties, etc
59-Occupier's return of rent
60-Return of lodgers and inmates
61-Return of income received on account of other persons.
62-Return as to income exempt from tax.
63-Return in relation to settlements
64-Return in relation to registered pension fund, etc
65-Return of annuity contract benefits
66-Return of resident company dividends
67-Return as to interest paid or credited by banks, etc
68-Return as to dividends paid by building societies
69-Access to official information
70-Further returns and extension of time
71-Return deemed to be furnished by due authority
72-Additional tax in event of failure to furnish return or fraud in relation to a return
73-Assessments
74-Provisional assessments
75-Assessment of person about to leave or having left Kenya
76-Assessment not to be made on certain employees
77-Additional assessments
78-Service of notice of assessment, etc
79-Time limit for making assessments, etc
80-Assessments list
81-Errors, etc, in assessments or notices
82-Local Committees
83-The Tribunal
84-Notice of objection to assessment
85-Powers of Commissioner on receipt of objection
86-Right of appeal from Commissioner's determination of objection
87-Procedure on appeals
88-Finality of assessment
89-Application of appeal procedure to other decisions, etc, of Commissioner
90-Relief in respect of error or mistake
91-Rules for appeals to the Court.
92-Time within which payment is to be made
93-Payment of tax where notice of objection, etc
94-Interest on unpaid tax
95-Interest on underestimated tax
96-Appointment and duties of agent
97-Deceased persons
98-Collection of tax from persons leaving or having left Kenya
99-Exchange control income tax certificates (Repealed)
100-Collection of tax from guarantor
101-Collection of tax by suit
102-Collection of tax by distraint
103-Security on property for unpaid tax
104-Collection of tax from shipowner, etc
105-Refund of tax overpaid
106-Repayment of tax in respect of income accumulated under trusts
107-General penalty
108-Additional penalties
109-Failure to comply with notice, etc
110-Incorrect returns, etc
111-Fraudulent returns, etc
112-Obstruction of officer
113-Evidence in cases of fraud, etc
114-Power of Commissioner to compound offences
115-Place of trial…
116-Offences by corporate bodies
117-Officer may appear on prosecution
118-Tax charged to be payable notwithstanding prosecution
119-Power to search and seize…
120-Power to inspect books and documents
121-Admissibility of evidence
122-Appointment of Commissioner and other officers
123-Commissioner's discretion to abandon or remit tax
124-Exercise of powers etc
125-Official secrecy
126-Offences by or in relation to officers, etc
127-Form of notices, returns, etc
128-Service of notices, etc
129-Liability of manager, etc, of corporate body
130-Rules
131-Exemption from stamp duty
132-Personal identification numbers
133-Repeals and transitional
SCHEDULES:
FIRST - Exemptions
SECOND - Deductions in respect of capital expenditure
THIRD - Rates of personal reliefs and tax
FOURTH - Financial institutions
FIFTH - Scheduled professions and scheduled Qualifications
SIXTH - Transitional provisions
SEVENTH - Special provisions as to Community employees (Repealed)
EIGHTH - Accrual and computation of gains from transfer of property
NINTH - Taxation of petroleum companies
TENTH - Agricultural produce and its authorized agents
ELEVENTH - Taxation of export processing zone enterprises
TWELFTH - Provisions relating to instalment tax
THIRTEENTH - Transactions for which PIN will be required
LEGISLATIONS:
SUBSIDIARY LEGISLATION
DECLARATION OF CROPS
DECLARATION OF MINERALS
Sections Notices: 13(2) &14(2) - 35(7) - 41
Legal Notices: 51, 53, 54, 82, 37, 48, 91, 165.
INCOME TAX EXEMPTIONS
Rules under the income tax sections:
S.82-LOCAL COMMITTEE RULES
S.83-TRIBUNAL RULES
S91-APPEALS TO THE HIGH COURT RULES
S.130-PAYE RULES(
Amendment 2010
DISTRAINT RULES
Amendment 2008
Distrainer Charges
PRESCRIBED DWELLING-HOUSE RULES
RETIREMENT BENEFIT(Amendment) RULES 2008
INVESTMENT DUTY SET OFF RULES 1996-Revoked
VENTURE CAPITAL COMPANY (Amendment)RULES2008
HOME OWNERSHIP SAVINGS PLAN (Amendment)RULES 1995
REGISTERED UNIT TRUSTS/Collective Investment Schemes RULES 2003
WITHHOLDING TAX RULES 2001
LEASING RULES, (Amendment) 2009
NATIONAL SOCIAL SECURITY FUND (EXEMPTION)RULES, 2002
Transfer Pricing Rules
Charitable Donations Regulations
Turnover Tax Rules
Legal notice no52-Advance Tax(Conditions and procedures) rules.

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