Commentary

3.2 Irregular pay (the accruals basis)

Kenya
Kenya | Commentary

3.2 Irregular pay (the accruals basis)

Kenya | Commentary

3.2     Irregular pay (the accruals basis)

Employment income is assessed in Kenya for income tax on the accruals basis. This means that it is taxable over the period for which it is earned (not assessed and taxed on the payment date).

Where an amount of employment income is received in a tax year that is different to the year(s) in which it accrued (was earned), it is income of the accrual year(s).

If the first tax year of accrual is more than four years before the tax year of receipt, the income is deemed to be income of the

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