INCOME TAX ACT - KRA

LAWS OF KENYAINCOME TAX ACTCHAPTER 470 Revised Edition 2018 [2012]Published by the National Council for Law Reportingwith the Authority of the [Rev. 2017] INCOME TaxCAP. 470 INCOME TAX ACTARRANGEMENT OF SECTIONSPART I title and II IMPOSITION OF INCOME of from from businesses where foreign exchange loss or gain is processing zone from employment, from the use of of residential rental INCOME from tax from pensions, of certain non-resident persons deemed derived from from management or professional fees, royalties, interest and INCOME , etc., deemed INCOME of trustee, beneficiary, of instalment of advance of fringe benefit of turnover III EXEMPTION FROM INCOME exempt from tax, on Government loans, etc., exempt from IV ASCERTAINMENT OF TOTAL not of INCOME of farmers in relation to of gains or profits of business in relation to certain of gains or profits of business in a non-preferential tax of INCOME of insurance investment clubs and trade annuities, other than retirement annuities, in respect of contributions to registered pension or provident in respect of registered individual r

Income Tax CAP. 470. CHAPTER 470 INCOME TAX ACT ARRANGEMENT OF SECTIONS PART I – PRELIMINARY Section 1. Short title and commencement. 2. Interpretation. PART II – IMPOSITION OF INCOME TAX 3. Charge of tax. 4. Income from businesses. 4A. Income from businesses where foreign exchange loss or gain is realized. 4B. Export processing zone ...

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