A text book on tax law in Kenya /
Njoroge O. Kimani.
A text book on tax law in Kenya / Kimani O. Njoroge. - 2nd Edition. - Nairobi Kenya: LawAfrica, 2021. - xxix, 484p. ill. 21cm.
Includes Bibliographical References.
Introduction And Background--Tax Administration In Kenya--TAX- An Integrated Tax Management System-- Taxpayers Charter--Pay As You Earn and Personal Tax--Employment Income -- Tax Exemptions -- Taxation O f Other Income, Installment, Advance, Fringe Benefit, Turnover and Presumptive Taxes--Personal Relief, Rate Of Tax, Deductions, Set-Offs and Double Tax Relief--Taxable Persons--Returns and Notices-- Tax Disputes Finality Of Assessment, Tax Due Dates, Interest On unpaid Tax and Recovery Of Unpaid Tax--Capital Gains Tax--Transfer Pricing --Thin Capitalization--Base Erosion Profit Shifting (BEPS) -- Dispute Resolution Under Tax Appeals Tribunal And High Court--Offences and Penalties--Amendments To Income Tax Act, CAP. 470 And Tax Procedure Act, 2015.
9789966530936
KSK2790 / .N56 2021
A text book on tax law in Kenya / Kimani O. Njoroge. - 2nd Edition. - Nairobi Kenya: LawAfrica, 2021. - xxix, 484p. ill. 21cm.
Includes Bibliographical References.
Introduction And Background--Tax Administration In Kenya--TAX- An Integrated Tax Management System-- Taxpayers Charter--Pay As You Earn and Personal Tax--Employment Income -- Tax Exemptions -- Taxation O f Other Income, Installment, Advance, Fringe Benefit, Turnover and Presumptive Taxes--Personal Relief, Rate Of Tax, Deductions, Set-Offs and Double Tax Relief--Taxable Persons--Returns and Notices-- Tax Disputes Finality Of Assessment, Tax Due Dates, Interest On unpaid Tax and Recovery Of Unpaid Tax--Capital Gains Tax--Transfer Pricing --Thin Capitalization--Base Erosion Profit Shifting (BEPS) -- Dispute Resolution Under Tax Appeals Tribunal And High Court--Offences and Penalties--Amendments To Income Tax Act, CAP. 470 And Tax Procedure Act, 2015.
9789966530936
KSK2790 / .N56 2021