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The Income Tax Act-Exemption

Legal Notice 181 of 2019

This is the latest version of this Legal Notice.
The Income Tax Act-Exemption
Citation
Legal Notice 181 of 2019
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 181 OF 2019

  • Published in Kenya Gazette Vol. CXXI—No. 171 on 13 December 2019
  • Commenced on 13 December 2019
  1. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
The Cabinet Secretary for National Treasury and Planning directs that the severance pay, salary in lieu of notice and payment of accumulated leave days paid to the ten employees of Kenya Airways Limited who were retrenched and left service between May 2019 and July 2019 shall be exempt from the provisions of the Act:Provided that—
(a)The exemption shall not apply to other pension benefits paid to the employees;
(b)The retrenched employees shall not be re-employed by Kenya Airways Limited in any capacity or under any terms whatsoever before the expiry of five years from the date of the retrenchment;
(c)Kenya Airways Limited shall comply with any condition imposed by the Commissioner of Income Tax; and
(d)Kenya Airways Limited shall furnish the Commissioner of Income Tax with the names of the retrenched employees, the date on which the employees left the service of Kenya Airways Limited, the amount paid to each employee and a copy of the letter from the employees confirming the retrenchment.
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History of this document

31 December 2022 this version
13 December 2019
Commenced
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