Income Tax Act(cap 470)
» Income Tax Act (cap 470) enacted in 1973.
» Commenced operation in January 1994.
» Replaced E. A. Income Tax Management Act which serviced Kenya, Uganda and Tanzania.
Income chargeable to tax (s.3(1))
Income tax is charged on all the income of a
person, whether resident or non resident,
which accrues in or is derived from Kenya.