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The Income Tax Act-Exemption

Legal Notice 118 of 1975

This is the latest version of this Legal Notice.
The Income Tax Act-Exemption
Citation
Legal Notice 118 of 1975
Primary work
Income Tax Act
Date
31 December 2022
Language
English
Type
Legal Notice
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LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT-EXEMPTION

LEGAL NOTICE 118 OF 1975

  • Commenced on 12 September 1975
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
The Cabinet Secretary for Finance and Planning hereby provides that the income, of any non-resident person not having a permanent establishment in Kenya, arising from any management or professional fee or royalty paid (otherwise than from Kenya) by a licensee under the Oil Production Act (Cap. 308) in connexion with an oil exploration licence or oil prospecting licence, after 1st January, 1974, but before the commencement of the term of an oil mining lease granted to such licensee under that Act, shall, where the services or rights in respect of which the management or professional fee or royalty is paid are rendered or exercised outside Kenya, be exempt from tax.
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History of this document

31 December 2022 this version
12 September 1975
Commenced

Cited documents 1

Act 1
1. Petroleum Act 35 citations

Documents citing this one 0