Kenya Tax Appeal Tribunal rules income earned by registered pension scheme is exempt from income tax
|Tax Alerts, National/Federal Taxation, G ...|Kenya
The Tax Appeals Tribunal (the Tribunal) held that the total income of a registered pension scheme is exempt from income tax under the provisions of the Income Tax Act (ITA).
The Tribunal held that the provisions of the ITA did not provide for taxation of investment income attributable to excess pension contributions to the registered pension scheme.
On a separate issue, the Tribunal ruled in favor of the Kenya Revenue Authority in deeming gardening, cleaning and maintenance services as technical i…
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