tax ACADEMY
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Income Tax Act(cap 470)

: KENYA


Chapter 1

Introduction

» Income Tax Act (cap 470) enacted in 1973.
» Commenced operation in January 1994.
» Replaced E. A. Income Tax Management Act which serviced Kenya, Uganda and Tanzania.


Income chargeable to tax

Income tax is charged on all the income of a person,
» whether resident or non resident, which
» accrues in or is derived from Kenya.


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