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CHAPTER 470 THE INCOME TAX ACT ARRANGEMENT OF SECTIONS
PART 1 Section 1 2
- PRELIMINARY Page
Short title and commencement………………………………..………….…………..11 Interpretation…………………………………………………………...…………….11 - IMPOSITION OF INCOME TAX
PART II 3 4 4A 4B 5 6 7 7A 8 9 10
Charge of tax………………………………………………..………………………..23 Income from businesses….…………………………………………….………….….24 Income from business where foreign exchange gain or loss is realized………………25 Export processing zone enterprise…………………………..………………………..27 Income from employment etc………………………………………………………...27 Income from the use of property………………………………………..………….…34 Income from dividends…………………………………………..…………………...34 Dividend tax account……………………………………………..…………………..35 Income from pensions……………………………………..………………………… 36 Income of certain non-resident persons deemed derived from Kenya…………….…..41 Income from management or professional fees, royalties, interest and rents…………………………………………………………………………………..41
11 12 12A
Trust income, etc. deemed income of trustee, beneficiary, etc………………………..42 Imposition of instalment tax………………………….…………………..………….. 43 Imposition of advance tax……………….……………………………………………44
1
Income Tax Act Cap. 470
12B Imposition of fringe benefit tax… … … … … … .… … … … … … … … … … .… … … ..… 44 - EXEMPTION FROM TAX
PART III 13 14
Certain income exempt from tax, etc… … … … … … … … … ..… … … … … … … … ..… 45 Interest on Government loans, etc, exempt from tax… … … … … … … … ..… … … .… .46 - ASCERTAINMENT OF TOTAL INCOME
PART IV 15 16 17 17A 18
Deductions allowed… … … … … … … … ..… … … … … … … … … … … … … … … … … 46 Deductions not allowed… … … … … … … … … … … ..… … … … … … … … … … … … ..53 Ascertainment of income of farmers in relation to stock… … … … … … .… … … … … .56 Presumptive income tax… … … … … … … … … … … … … … … … … … … .… … … … ..57 Ascertainment of gain or profits of business in relation to certain non- resident persons… … … … … … … … … … … … … … … … … … … … ..… … … … ..60
19 19A 20...