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The Income Tax Act-Exemption

Legal Notice 15 of 2021

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The Income Tax Act-Exemption
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Legal Notice 15 of 2021
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Income Tax Act
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Legal Notice
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LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT-EXEMPTION

LEGAL NOTICE 15 OF 2021

  • Published in Kenya Gazette Vol. CXXIII—No. 47 on 5 March 2021
  • Commenced on 5 March 2021
  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 income which accrued in or was derived from Kenya by Japanese companies, Japanese consultants and Japanese employees involved in the projects under the Financing Agreements specified in the second column of the Schedule that were signed on the corresponding dates specified in the second column of the Schedule shall be exempt from income tax to the extent specified in the Financing Agreements.
 

SCHEDULE

S/No.AgreementDate
1.The Project for the Improvement of the Power Distribution System in and around Nakuru City, and around Mombasa City18th September, 2020
2.The Project for Infrastructure Development in Mombasa Special Economic Zone near Dongo KunduArea27th February, 2020
3.The Project for Enhancing Trade Facilitation and Border Control Capacity in East Africa6th November, 2019
4.The Project for Human Resource Development Scholarship18th September, 2020
5.Health Sector Policy Loan for Attainment of the Universal Health Coverage (Phase 2)27th August, 2020
6.Olkaria I Unit 4 Geothermal Power Project31st March, 2010
7.Mwea Irrigation Development Project16th August, 2010
8.Olkaria- Lessos- Kisumu Transmission Lines Project10th December, 2010
9.Mombasa Port Area Road Development Project (Phase 1)2nd June, 2012
10.Mombasa Port Area Road Development Project (Phase 2)4th July, 2017
11.Mombasa Port Development Project (Phase 1)20th November, 2007
12.Mombasa Port Development Project (Phase 2)9th March, 2015
13.Olkaria V Geothermal Power Development Project9th March, 2016
14.Olkaria I Unit 1, 2 and 3 Geothermal Power Plant Rehabilitation Project16th March, 2018
15.Mombasa Gate Bridge Construction Project (1)5th December, 2019
16.Mombasa Special Economic Zone Development Project (1)27th February, 2020
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History of this document

31 December 2022 this version
05 March 2021
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