ADVOKS GLOBAL · KENYA
Income Tax Act
12C. Turnover and presumptive tax
Edition: 2026-07-01 · In force
12C. Turnover and presumptive tax
(1)Notwithstanding any other provision of this Act, a tax to be known as turnover tax shall be payable by any resident person whose turnover from business is more than one million shillings but does not exceed or is not expected to exceed twenty-five million shillings during any year of income.(2)Despite subsection (1), a person who would otherwise be liable to pay turnover tax under this section may, by notice in writing addressed to the Commissioner, elect not to be subject to the provisions of this section, in which case the other provisions of this Act shall apply to such person.(3)Notwithstanding subsection (1), turnover tax shall not apply to–(b)management or professional or training fees; or(d)any income which is subject to a final withholding tax under this Act.(4)A person subject to turnover tax under this section shall submit a return and pay the tax due to the Commissioner on or before the twentieth day of the month following the end of the tax period.(7)A person subject to turnover tax under this section shall be required to keep records necessary for the determination and ascertainment of the tax in accordance with the Tax Procedures Act (Cap. 469A).(8)For purposes of this section "tax period" means a calendar month.