Kenya published the Finance Act 2019 in the Official Gazette on 7 November 2019. The Finance Act includes amendments to several different Acts, including the Income Tax Act, Value Added Tax Act, and the Tax Procedures Act.
Income Tax Act
Changes made to the Income Tax Act (ITA) include:
- The amendment of Section 3 (Charge to Tax) to include income accruing through a digital marketplace, which is defined to mean a platform that enables the direct interaction between buyers and sellers of …