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-
Neither Height nor Depth can separate us from the Love of God What happens when a group of researchers(anthropologists) are held hostage by the community in return for compensation of past political deep injustices? Well,that's what happens in Hostage in Paradise.The documentary tells the terrifying story of a group of British researchers who held were held captive by Papuan tribesmen in the remote province of Irian Jaya in 1996.The young scientists rather anthropologists were preparing to return home after a peaceful two month mission(research), when they were betrayed by a trusted local colleague and taken in the bing by an angry group of armed rebel freedom fighters. Now caught in a violent political struggle between the rebels and the Indonesian military, days turned into weeks,weeks turned into months as the group was marched even more deeper into the impassable terrain. When negotiations for their release collapsed even after the involvement of exper