The Income Tax Act-Exemption

Legal Notice 165 of 2015

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The Income Tax Act-Exemption
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LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT-EXEMPTION

LEGAL NOTICE 165 OF 2015

  • Published in Kenya Gazette Vol. CXVII—No. 88 on 21 August 2015
  • Commenced on 21 August 2015
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
In order to attract more investments in the energy sector for the purpose of lowering the cost of energy, as may be provided for under any Power Purchase Agreement, the Cabinet Secretary for the National Treasury directs that the payment that shall be made to a non-resident for services rendered under a Power Purchase Agreement shall be exempt from tax.
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31 December 2022 this version