Report of the Income Tax Committee, KenyaGovernment Printer, 1954 - 122 sider |
Indhold
Chapter | 2 |
Basis Period of AssessmentAveraging | 11 |
Annual Value of Quarters and Residences | 18 |
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accordingly African Income Tax aggregate agricultural amended amount annual value annuity appears applied arise assets balancing charges British Medical Association building or structure capital expenditure cent chapter chargeable claim Commissioner concerned connexion consideration cost deal deductions in respect deemed deleted determining distribution dividend double tax relief East Africa East African Income effect employee extent fact foreign income High Commission income derived incurred individual interest legal personal representative liability loss matter ment Nairobi nature paid paragraph payment personal allowances preceding provisions question rates of tax reason recommendation regard relation Report representations require resident respect of capital respect thereof Revenue Second Schedule section 14 section 22 section 41 section 90 seems share shareholders South Africa specifically sub-section subsidiary company suggestion surtax Tax Act tax avoidance tax payable tax purposes taxpayer terms of reference territory tion total income undistributed profits United Kingdom words Written down Value