Section 47 of Kenyan Income Tax Act
Section 47 of Kenyan Income Tax Act deals with Income of Non-resident Person..
From the Act
47.(1) The income of a non-resident person shall be assessed on, and the tax thereon charged on, that person either in his name or in the name of his trustee, guardian, curator or committee, or of any attorney, factor, agent, receiver or manager.
(2) The master of a ship, or the captain of an aircraft, owned or chartered by a non-resident person who is chargeable to tax under section 9 shall (though not to the exclusion of any other agent) be deemed the agent of that nonresident person for the purposes of this section.
(3) Nothing in this section shall render a non-resident person assessable or chargeable in the name of a broker, general commission agent or other agent where that broker, general commission agent or other agent is not the normal agent of the non-resident person.
Recent Cases / Related Cases / Case Laws
- Section 44: Income of a Person Assessed on Him
- Section 45: Wife's Income, Etc.
- Section 46: Income of Incapacitated Person
- Section 48: Income of Deceased Person, Etc.
- Section 49: Liability of Joint Trustees.
- Section 50: Liability of Person in Whose Name Income of Another Person is Assessed.
- Section 51: Indemnification of Representative.
- Section 51A: Returns, Records, Etc, to Be in Official Languages.
Parts of Kenyan Income Tax Act
- 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)