Kenyan Income Tax Act

Chapter 470 - Income Tax Act

Commencement Date: 1974-01-01

An Act of Parliament to make provision for the charge, assessment and collection of income tax: for the ascertainment of the income to be charged; for the administrative and general provisions relating thereto; and for matters incidental to and connected with the foregoing:

• Part I - PRELIMINARY (Section 1 to 2)
• Part II - IMPOSITION OF INCOME TAX (Section 3 to 12C)
• Part III - EXEMPTION FROM TAX (Section 13 and 14)
• Part IV - ASCERTAINMENT OF TOTAL INCOME (Section 15 to 28)
• PART V - PERSONAL RELIEF (Section 29 to 31)
• Part VI - RATES, DEDUCTIONS AND SET-OFF OF TAX AND DOUBLE TAXATION RELIEF (Section 34 to 43)
• Part VII - PERSONS ASSESSABLE (Section 44 to 51A)
• Part VIII - RETURNS AND NOTICES (Section 52 to 72D)
• Part IX - ASSESSMENTS (Section 73 to 81)
• Part X - OBJECTIONS, APPEALS AND RELIEF FOR MISTAKES (Section 82 to 91A)
• Part XI - COLLECTION, RECOVERY AND REPAYMENT OF TAX (Section 92 to 106)
• Part XII - OFFENCES AND PENALTIES (Section 107 to 121)
• Part XIII - ADMINISTRATION (Section 122 to 126)
• Part XIV - MISCELLANEOUS PROVISIONS (Section 127 to 133)
• Schedules