As a Student of taking Tax Administration, there is a criteria to be considered a Resident in Kenya as a 'Person'.. be it an Individual or Corporate body .. if it's A} Individual: 1. An individual who has a permanent establishment in Kenya and has been in Kenya for at list 1 day in that year of income 2. an Individual who has no permanent establishment but has been in Kenya for more than 122 days in the last 3 years ... e.g 2021, 2020, 2019 /3 = more than 122 days 3. An individual who has no permanent establishment in Kenya and has been in Kenya for an aggregate of 183 days in that year of income B} A corporate body 1. if gazette by CS as being a resident company 2. in Incorporated and registered in Kenya 3. place of effective management is in Kenya
That madam is not saying the truth. The income Tax Act and KRA regulations are very clear on the criteria for one to be considered a resident for tax purposes. KRA just needs to come up with a way to implement these laws.
As a Student of taking Tax Administration, there is a criteria to be considered a Resident in Kenya as a 'Person'.. be it an Individual or Corporate body .. if it's A} Individual: 1. An individual who has a permanent establishment in Kenya and has been in Kenya for at list 1 day in that year of income 2. an Individual who has no permanent establishment but has been in Kenya for more than 122 days in the last 3 years ... e.g 2021, 2020, 2019 /3 = more than 122 days 3. An individual who has no permanent establishment in Kenya and has been in Kenya for an aggregate of 183 days in that year of income B} A corporate body 1. if gazette by CS as being a resident company 2. in Incorporated and registered in Kenya 3. place of effective management is in Kenya
As a Student of taking Tax Administration, there is a criteria to be considered a Resident in Kenya as a 'Person'.. be it an Individual or Corporate body .. if it's
A} Individual:
1. An individual who has a permanent establishment in Kenya and has been in Kenya for at list 1 day in that year of income
2. an Individual who has no permanent establishment but has been in Kenya for more than 122 days in the last 3 years ... e.g 2021, 2020, 2019 /3 = more than 122 days
3. An individual who has no permanent establishment in Kenya and has been in Kenya for an aggregate of 183 days in that year of income
B} A corporate body
1. if gazette by CS as being a resident company
2. in Incorporated and registered in Kenya
3. place of effective management is in Kenya
That madam is not saying the truth. The income Tax Act and KRA regulations are very clear on the criteria for one to be considered a resident for tax purposes. KRA just needs to come up with a way to implement these laws.
As a Student of taking Tax Administration, there is a criteria to be considered a Resident in Kenya as a 'Person'.. be it an Individual or Corporate body .. if it's
A} Individual:
1. An individual who has a permanent establishment in Kenya and has been in Kenya for at list 1 day in that year of income
2. an Individual who has no permanent establishment but has been in Kenya for more than 122 days in the last 3 years ... e.g 2021, 2020, 2019 /3 = more than 122 days
3. An individual who has no permanent establishment in Kenya and has been in Kenya for an aggregate of 183 days in that year of income
B} A corporate body
1. if gazette by CS as being a resident company
2. in Incorporated and registered in Kenya
3. place of effective management is in Kenya