in 2015 having been suspended in 1985. CGT is charged at the rate of 5% of the gain. There are various exemptions on CGT provided under the ITA. The tax on rental income is a tax arising from the gains and profits for occupation of property. The ITA provides for various ways of taxing rental income; Where the rent is payable to a non-resident, the tenant is required to withhold 30% of the rent and remit it to the Kenya Revenue Authority. The tax withheld is a final tax. Where the rent is payable to a resident, if the property is commercial, the tenant being an appointed agent, is required to withhold 10 % of the rent. The tax withheld is not a final tax and the landlord is required to file their income tax in the usual way. Where the rent is payable to a resident and the property is residential, the landlord may opt to either pay a monthly rental income tax, computed at 10 % of the gross rent a (final tax) or pay the instalment tax and final income tax in the usual way. Stamp duty-
Anyway, note that Charlie Hebdo doesn’t dare mark the anniversary of the jihad massacre in its offices by publishing more cartoons of Muhammad. They’ve learned their lesson, like so many in the West, and bowed to violent intimidation, which only means they will eventually get more of it.
“Iran protests cartoons of Khamenei in French satirical weekly,” RFI, January 4, 2023 (thanks to The Religion of Peace):
Iran warned France on Wednesday it would respond after “insulting” cartoons depicting Iran’s supreme leader Ayatollah Ali Khamenei were published in the satirical magazine Charlie Hebdo.
The weekly had published dozens of cartoons on the same day ridiculing the highest religious and political figure in the Islamic republic.
The magazine said the cartoons were part of a competition it launched in December in support of the protests triggered by the 16 September death in custody of Mahsa Amini, an Iranian Kurd who was arrested for allegedly violating the country’s strict dress code for women.
“The insulting and indecent act of a French publication in publishing cartoons against the religious and political authority will not go without an effective and decisive response,” Iran’s Foreign Minister Hossein Amir-Abdollahian was quoted as saying by the state-controlled Mehr news agency.
“We will not allow the French government to go beyond its bounds. They have definitely chosen the wrong path”.
A press release issued by Iran’s embassy in Paris called upon French authorities to “take the necessary and immediate measures [regarding] this magazine in order to prevent the continuation of this campaign of insults and hatred.”
But Charlie Hebdo said the contest aimed “to support the struggle of Iranians who are fighting for their freedom”.
Iranian authorities say hundreds of people, including members of the security forces, have been killed and thousands arrested in what they generally describe as “riots”, and have accused hostile foreign powers and opposition groups of stoking the unrest.
Charlie Hebdo published the caricatures in an special edition to mark the anniversary of a deadly attack on its Paris office on January 7, 2015 by assailants who said they were acting on behalf of Al-Qaeda to avenge the magazine’s decision to publish cartoons of the Prophet Mohammed.
By Robert Spencer
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