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Income Tax Act (cap 470)
:
KENYA
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Chapter 14
Advance Tax (s.12(A)
- Applies to public service vehicles.
- Advance tax became effective from 1st January 1996.
Rates Of Tax (Third Schedule)
-
Goods Vehicles
Vans, pick-ups and lorries at the higher of:
- Ksh 1,500 per ton per annum; or.
- Kshs 2,400 per annum.
-
Passenger Vehicles
Saloons, station wagons, mini-buses, and coaches at the higher of:
- Kshs. 60 per passenger capacity per month; or .
- Kshs 2,400 per annum.
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