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-
Smurf: Any graphics designer ,artist,and creative job or intern Link around Nairobi or one who might need graphics services we can work virtualy.kindly inbox for my portfolio. Bobo: Hey Jay, kindly post for me. I urgently need an intern- front end developer with React js skills. Call me on 0784 698 324 Jobs Link Kenya: We are looking for Business Development Interns. Should have at least a Degree/Diploma in a business related course. Internship will run for 6months and depending on performance can lead to employment. Stipend is ksh.15,000. Please send your CV to recruitment@tracom.co.ke clearly stating "Business Development Intern" on the subject Jesu's: Industrial Attachment Program at Rural Electrification Authority Job Description REA was established under Section 66 of the Energy Act 2006 to accelerate the pace of rural electrification in order to promote socio- economic development. Our mission is to efficiently provide high quality and affordable electricity connec