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Provision text match · Kenya · en

Tax Procedures Act

Cap. 469B

COLLECTION AND RECOVERY OF TAX AND REFUND OF TAX - 47. Offset or refund of overpaidtax

Section 47. Offset or refund of overpaidtax Section 47(1)(a) to offset the overpaid tax against the taxpayer ’s outstanding tax debts and future tax liabilities including instalment taxes and value added tax payable on imports; or Section 47(1)(b) in the case of income tax , within five years from the date on which the tax was overpaid; or Section 47(1)(b)(i

Provision text match · Kenya · en

Income Tax Act

Cap. 470

IMPOSITION OF INCOME TAX - 12. Imposition of instalment tax

Section 12. Imposition of instalment tax Section 12(1) Notwithstanding any other provisions of this Act, a tax to be known as instalment tax shall be payable for the year of income commencing on or after the 1 st January, 1990 by every person chargeable to tax or any person who has paid provisional tax in any year of income in accordance with the provisions

Provision text match · Kenya · en

Value Added Tax Act

Cap. 476

OFFENCES AND PENALTIES - 62. Burden of proof

Section 62. Burden of proof Section In any civil proceedings under this Act, the burden of proving that any tax ("the value added tax chargeable under this Act;") has been paid or that any goods ("tangible movable and immovable property and includes electrical or thermal energy, gas and water, but does not include money;") or services ("anything that is not

Provision text match · Kenya · en

Tax Appeals Tribunal Act

Cap. 469A

PRELIMINARY - 2. Interpretation

ct, unless the context otherwise requires— “appeal” means an appeal to the Tribunal against a decision of the Commissioner under any of the tax laws; “Cabinet Secretary” means the Cabinet Secretary responsible for matters relating to finance; “Chairperson” means the Chairperson of the Tribunal appointed under section 4 ; "Commission" means the Judicial Servi

Provision text match · Kenya · en

National Social Security Fund Act

Cap. 258

MISCELLANEOUS - 67. Contributions to be tax-deductible expense

Section 67. Contributions to be tax-deductible expense Section Despite any other written law, contributions to the Pension Fund including where applicable a contracted out scheme at the prescribed rates by a person under this Act shall form part of tax-deductible expenses in the computation of taxes payable by the person or, as the case may be, by an employe

Provision text match · Kenya · en

Betting, Lotteries and Gaming Act

Cap. 131

MISCELLANEOUS PROVISIONS - 69AA. Collection of taxes

Section 69AA. Collection of taxes Section The taxes under sections 29A , 44A , 55A and 59B shall be collected in accordance with the provisions of the Tax Procedures Act ( Cap. 469B ) [Act No. 4 of 2023 , s. 75.]

Provision text match · Kenya · en

The Advocates (Remuneration) Order

Legal Notice 64 of 1962

TAXATION OF COSTS IN CONTENTIOUS AND OTHER MATTERS - 65. Limits of time for taxation

Section 65. Limits of time for taxation Section 65(1) At any time after 14 days from the making of an order for the payment forthwith of costs when taxed, any party liable to pay the costs may give not less than one calendar month’s notice to the party entitled to tax his bill to do so. The notice shall be filed and delivered. Section 65(2) If the party enti

Provision text match · Kenya · en

Kenya Roads Act

Cap. 408

MISCELLANEOUS - 51. Exemption from taxes and duties etc.

Section 51. Exemption from taxes and duties etc. Section An Authority may, upon application, be exempted from such taxes and duties as the Cabinet Secretary responsible for finance may, with the approval of Parliament, prescribe.

Provision text match · Kenya · en

Excise Duty Act

Cap. 472

EXCISE DUTY PROCEDURE - 33. Application of Tax Procedures Act

Section 33. Application of Tax Procedures Act Section The Tax Procedures Act ( Cap. 469B ) shall subject to this Part, apply for the purposes of the administration of this Act.

Provision text match · Kenya · en

Kenya Revenue Authority Act

Cap. 469

ESTABLISHMENT, POWERS AND FUNCTIONS OF THE AUTHORITY - 5A. Rewards

issioner ("a Commissioner appointed under(1);") , reward any person for information leading to the identification or recovery of unassessed taxes or duties: Provided that this section shall not apply to any officer of the Authority . Section 5A(2)(a) in the case of information leading to the identification of unassessed duties or taxes, one per centum of the

Provision text match · Kenya · en

Civil Procedure Rules

Legal Notice 151 of 2010

9. Costs [Order 21, rule 9]

d by the judge or magistrate before the decree is drawn; Section 9(1)(c) certified by the registrar (Sub. Leg. Cap. 16); or Section 9(1)(d) taxed by the court, Section 9(2) In all other cases, and where the costs have not in fact been stated in the decree or order in accordance with subrule (1), after the amount of the costs has been taxed or otherwise ascer

Provision text match · Kenya · en

Persons with Disabilities Act

Act No. 4 of 2025

RELIEFS AND INCENTIVES - 56. Exemptions

sons with disabilities who are in receipt of an income may apply to the Cabinet Secretary responsible for finance for exemption from income tax and any other levies on such income. Section 56(2) The Cabinet Secretary responsible for finance shall, in consultation with the Council , assess all applications received under subsection (1) and may exempt the appl

Provision text match · Kenya · en

Forest Conservation and Management Act

Cap. 385

INCENTIVES FOR INCREASING FOREST AND TREE COVER - 54. Tax and fiscal incentives

Section 54. Tax and fiscal incentives Section 54(1) The Cabinet Secretary for the National Treasury, may on the recommendation by the Cabinet Secretary, propose tax and other fiscal incentives to increase investments in forest land use and forest resource utilization in order to promote forest conservation and management, and to prevent or abate forest degra

Topics: quarrying

Provision text match · Kenya · en

Leadership and Integrity Act

Cap. 185C

GENERAL LEADERSHIP AND INTEGRITY CODE - 33. Tax, financial and legal obligations

Section 33. Tax, financial and legal obligations Section 33(1) A State officer shall pay any taxes due from him or her within the prescribed period. Section 33(2) A State officer shall not neglect their financial or legal obligations.

Provision text match · Kenya · en

The Capital Markets (Registered Venture Capital Companies) Regulations

Legal Notice 183 of 2007

DEREGISTRATION - 24. Notification of Commissioner of Income Tax and publication

Section 24. Notification of Commissioner of Income Tax and publication Section The Authority shall within five days of de-registration of a registered venture capital company notify the Commissioner of Income Tax and within thirty days publish the deregistration in the Gazette .

Provision text match · Kenya · en

The Court of Appeal Rules

Legal Notice 40 of 2022

FEES AND COSTS - 116. Taxation

Section 116. Taxation Section 116(1) The Registrar shall be a taxing officer with power to tax the costs arising out of any application or appeal to the Court as between party and party. Section 116(2) The costs contemplated under subrule (1) shall be taxed in accordance with the Third Schedule. Section 116(3) The remuneration of an advocate by the advocate’

Provision text match · Kenya · en

Petroleum Act

Cap. 308

PAYMENTS AND REVENUES - 53. Contractor to comply with financial and fiscal obligations in agreement

of the petroleum agreement under this Act and any other written law. Section 53(2) The contractor shall pay to the National Government all taxes, relevant fees and levies in such manner as may be prescribed by both the petroleum agreement and any other relevant laws. Section 53(3) Taxes, profit petroleum and royalties from upstream petroleum operations shal

Provision text match · Kenya · en

Export Processing Zones Act

Cap. 517

BENEFITS TO EXPORT PROCESSING ZONE ENTERPRISES, ETC. - 29. Benefits accruing toexport processing zoneenterprises, etc.

) The export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") enterprises, the export processing zone ("a designated pa

Topics: export, manufacture of goods, provision of services

Provision text match · Kenya · en

Kenya Deposit Insurance Act

Cap. 487C

MISCELLANEOUS PROVISIONS - 72. Exemption from tax

Section 72. Exemption from tax Section 72(1) The Corporation shall not be liable to any taxation imposed by any law in respect of income or profits. Section 72(2) No duty shall be chargeable under the Stamp Duty Act in respect of any instrument executed by or on behalf of or in favour of the Corporation on its own behalf or where acting as liquidator for any

Provision text match · Kenya · en

Waqf Act

Cap. 109

FINANCIAL PROVISIONS - 30. Exemption from taxation or penalties

Section 30. Exemption from taxation or penalties Section Despite the provisions of any other written law, the income of the Commission shall not be subjected to income tax or any other tax or penalty.