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The Income Tax Act — Exemption

Legal Notice 45 of 2001

This is the latest version of this Legal Notice.
The Income Tax Act — Exemption
Citation
Legal Notice 45 of 2001
Primary work
Income Tax Act
Date
Language
English
Type
Legal Notice
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LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT — EXEMPTION

LEGAL NOTICE 45 OF 2001

  • Published in Kenya Gazette Vol. CIII—No. 17 on 9 March 2001
  • Commenced on 9 March 2001
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
The Cabinet Secretary responsible for Finance, exempts from income tax the lumpsum payments received by employees of the Government of the Republic of Kenya, who retire prior to 30th June, 2001, under the on-going Retrenchment Programme approved by the Government.Provided that—
(a)an employee who opts for early retirement shall not be eligible for re-employment with the Government of the Republic of Kenya in any capacity or under any terms whatsoever before the expiry of three (3) years from the date of such retirement;
(b)the Government of the Republic of Kenya shall, in addition to complying with any procedures that the Commissioner of Income Tax may require, furnish the Commissioner, in respect of every retiring employee, with the name, date of retirement from the Government of the Republic of Kenya, and a copy of the agreement with the employee duly signed by the employee.
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History of this document

31 December 2022 this version
09 March 2001
Commenced
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