Kenya - Tax Policy

Taxation of Sacco's - The Doctrine of Mutuality


tbnv It is an established principle that what is not “income” under the income tax law cannot be taxed, and where there is no sale of “goods” or providing and rendering of services between two persons, natural or juridical, there cannot be any indirect taxes (General Sales Tax or Value Added Tax).
tbnv The doctrine of MUTUALITY
tbnv Trading with self
tbnv explicitly p

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tbnv Legal notice no 52 of 2002 (LN 52), Income Tax Leasing Rules (2002) gives the guidance on how Leases are to be treated for tax purposes.
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