Income Subject to Tax in Kenya-Tax Obligations for Residents and Non-Residents
Section 3 of the ITA provides for the charge to tax. Section 3(1) provides that:
“Subject to, and in accordance with, this Act, a tax to be known as income tax shall be charged for each year of income upon all the income of a person, whether resident or non-resident, which accrued in or was derived from Keny...
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