TAXATION LAW

What is Rental Income? Rental Income is any income earned from permitting another to use property that one owns or has rights over. It arises from the renting of a house, apartments, rooms, space in an office building, or other real or moveable property. The earning of rental income can be the core business of […]

On 23rd August 2021, the High Court of Kenya recently ruled against the Commissioner of Domestic Taxes for failure to issue an Objection Decision within the statutory 60 days. In Civil Appeal No. ITA E069 of 2020 which is a consolidation of ITA No. E069 of 2020 and ITA No. 025 of 2020, the court […]

INTRODUCTION. A tax is a financial charge or levy imposed on an individual by a state or a functional equivalent of a state. It is a pecuniary burden laid upon individuals or legal entities or property by governments or sub national entities and exacted by a legislative authority. It is an enforced contribution. It is […]

INTRODUCTION. A tax is a financial charge or levy imposed on an individual by a state or a functional equivalent of a state. It is a pecuniary burden laid upon individuals or legal entities or property by governments or sub national entities and exacted by a legislative authority. It is an enforced contribution. It is […]