1. A person shall, upon payment of any amount to a person resident or having a permanent establishment in Kenya, in respect of ;(s.35(3)
   
   
   1. a management or professional fee or training fee where the aggregate value is 24,000/- or more;
   2. a royalty or natural resource income;
   3. a rent, premium or similar consideration for the use or occupation of immovable property (deductible by an agent appointed by KRA s.3A);
   4. a dividend;
   5. interest other than interest from financial institutions;
   6. an annuity payment excluding that portion of the payment which represents the capital element; or
   7. a commission or fee paid to an agent(does not include that paid to another insurance company);
   8. a pension or lump sum commuted or withdrawn in excess of 60k per year upto a maximum of 10yrs;
   9. surplus funds withdrawn from or paid out of registered pension or provident funds;
   10. winnings (s.10 FA 2018);
   shall deduct tax at the appropriate resident withholding tax rate provided for under the Third Schedule of this Act.


2. The Commissioner shall pay the tax deducted from winnings into the Sports, Arts and Social Development Fund established under section 24 of the Public Finance Management Act, 2012. (s.10 FA 2018)


3. Exemption(s.35(4))
   
   No deduction shall be made under subsection s.35(1) or s.35(3) from a payment which is income exempt from tax under this Act, or to which an order made under this Act, or to which an order made under subsection (7) or (8) applies.


4. WHT Return & Payment :
   
   Where a person deducts tax under this section (s.35) he shall, by the 20th of the following month, remit the amount so deducted to the Commissioner together with a return in writing and furnish a certificate stating the amount of the payment and the amount of the tax deducted.(s.35(5))


5. Restrictions (Prohibition from transfer) (s.35(6A))
   
   Where a Withholding Rent Agent, appointed by KRA under s.35(3B), fails to account for tax, the Registrars of Title or Land Registrars appointed under any written law shall not register the property under any written law, until such tax has been duly accounted for.
   
   However the the transferee of chargeable property may pay such tax and be entitled to recover from the buyer or by any other lawful means at his disposal. (s.35(6A))