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The Income Tax Act-Exemption

Legal Notice 24 of 2021

This is the latest version of this Legal Notice.
The Income Tax Act-Exemption
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Legal Notice 24 of 2021
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Income Tax Act
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English
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Legal Notice
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LAWS OF KENYA

INCOME TAX ACT

THE INCOME TAX ACT-EXEMPTION

LEGAL NOTICE 24 OF 2021

  • Published in Kenya Gazette Vol. CXXIII—No. 51 on 12 March 2021
  • Commenced on 12 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 Spanish companies, Spanish consultants and Spanish employees involved in—(a) the construction of the Rabai — New Bamburi — Kilifi and New Bamburi — Bamburi Cement Power Generation and Evacuation Lines; and(b) the New Bamburi Cement Substation, Extension of the Existing Rabai, Bamburi and Kilifi Substations Project,under the Financing Agreement between the Government of Kenya and the Government of Spain signed on the 7th April, 2017 shall be exempt from withholding tax.
 
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31 December 2022 this version
12 March 2021
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