Introduction  
 

The Kenya Income Tax Act commenced on 1st January 1974 after the dissolution of the East African Community Management Act. Upon formation of the Kenya Revenue Authority on 1st July 1995, Income Tax was absorbed as a department of the Authority. The Commissioner of Income Tax who is appointed by the Minister for Finance heads the department.

The Income Tax Law

The Income Tax Law is contained in the Income Tax Act, chapter 470 of the laws of Kenya, which has the principal legislation with schedules and subsidiary legislations.

Scope of Tax

Income tax is a direct tax that is imposed on income derived from Business, Employment, Rent, Dividends, Interests, and Pensions among others.

Principal law and Schedules of the Income Tax Act

The principle law of the Income tax act has 14 parts and 133 sections; and 13 schedules. It also contains subsidiary legislation on rules, which govern the operations of the Local Committee, Tribunal, High Court, PAYE e.t.c

 
 
 
 
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