This Legal Notice was repealed on 2023-12-29 by The Income Tax (Turnover Tax) Rules.
This is the version of this Legal Notice as it was when it was repealed.
The Income Tax (Turnover Tax) Rules
Related documents
- Is amended by 24th Annual Supplement

LAWS OF KENYA
INCOME TAX ACT
THE INCOME TAX (TURNOVER TAX) RULES
LEGAL NOTICE 5 OF 2008
- Published in Kenya Gazette Vol. CX—No. 6 on 18 January 2008
- Commenced on 1 January 2008
- [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
- [Revoked by The Income Tax (Turnover Tax) Rules (Legal Notice 224 of 2023) on 29 December 2023]
1. Citation and commencement
These rules may be cited as the Income Tax (Turnover Tax) Rules and shall come into operation on the 1st January, 2008.2. Interpretation
In these Rules, unless the context otherwise requires-"income from business" includes gross receipts, gross earnings, revenue, takings, yield, proceeds or other income chargeable to tax under section 12C."person" includes partnership;"return of income" means a return of i11come furnished by a person under rule 9;"tax period" means every three calendar months commencing 1st January every year;"turnover tax" means tax payable under section 12C of the Act.3. Persons liable to turnover tax
4. Election to be excluded from turnover tax
5. Turnover tax as a final tax
Any income from a business that is subject to turnover tax shall not be liable to any other tax under this Act.6. Registration
7. Change of status
8. Keeping of records
9. Submission of returns and payment of Tax
10. Penalties and interest
11. Inspection of records
For purposes of obtaining full information in respect of accounting for turnover tax, the commissioner may by notice require any person to-12. Appointment of Agents
For purposes of collection, recovery and enforcement of tax, the Commissioner may appoint any person under section 96 of the Act to be an agent.13. Capital allowances
No expenditure or capital allowances shall be granted against the turnover tax.14. Dispute resolution
Any dispute arising from the administration of these Rules as regards any assessment to tax shall be dealt with in accordance with the provision of section 84 of the Act.History of this document
29 December 2023
Repealed by
The Income Tax (Turnover Tax) Rules
31 December 2022 this version
Revised by
24th Annual Supplement
18 January 2008
01 January 2008
Commenced