PERSONAL RELIEFS - General
(1)
Subject to this section and to section 77, a resident individual who for a
year of income is in receipt of taxable income and has furnished a return
of income in respect of that year of income, shall, in respect of that year
of income, be entitled to a personal relief which shall be set off against tax
payable by him for that year of income at the rate and subject to the
limitation specified in Head A of the Third Schedule:Provided that -
- (i) notwithstanding that an individual has furnished no such return of income, he shall, for the purposes of section 37, be given the personal relief which he will be entitled to for that year of income; and
- (ii) nothing in this section shall prevent the Commissioner from granting to an individual in an assessment made under subsection (3) of section 73 that personal relief.
(2)
On a change of relevant circumstances occurring during a year of
income, an individual shall be entitled only to the proportion of the amount of
the personal relief which he was entitled to at the commencement of that year of
income as -- (a) the number of full months in that year of income up to the end of the month in which he ceased to be resident; or
- (b) the number of full months in that year of income from the commencement of the month in which he became resident,
(3)
Where an individual, having been a resident individual, dies or
departs from Kenya with the intention of permanently leaving Kenya, he shall,
in respect of that year of income, be deemed to have been resident for the
number of months in that year of income up to and including the month in which
he dies or so departs, as the case may be; but where that individual is entitled to
leave with pay following cessation of his employment in Kenya and part of that
leave relates to the period after his departure from Kenya, he shall be deemed for
the purposes of this section to have departed from Kenya on the date when the
leave expires.(4)
When an individual arrives in Kenya with the intention of
becoming resident therein after the beginning of a year of income, he shall, in
respect of that year of income, be deemed to have been resident for the number
of months in that year of income from and including the month in which he arrived.
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