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-
Drug use puts you at higher risk of TB In Summary Drug and alcohol abusers may not access a diet that provides all the nutrients needed to stay healthy They may fail to adhere to their treatment, which may lead to drug-resistant TB People who abuse drugs or alcohol have a greater risk of contracting tuberculosis. The use of drugs and excessive consumption of alcohol damage a person’s organs and weaken their defenses (immune system) against illnesses such as TB. Drug and alcohol abusers may not access a diet that provides all the nutrients needed to stay healthy; they may fail to adhere to their treatment, which may lead to drug-resistant TB, and they may also spend time in places where it’s easier for TB to spread, such as crowded or poorly ventilated homes or social venues. TB patients with a substance abuse problem may not access health services in time and if they do, they may fail to take their medication as prescribed. Untreated TB is highly contagious and may be fatal, this me