ADVOKS GLOBAL · KENYA
Income Tax Act
52B. Final return with self-assessment
Edition: 2026-07-01 · In force
52B. Final return with self-assessment
(1)Notwithstanding any other provision of this Act–(a)every individual chargeable to tax under this Act shall for any year of income commencing with the year of income 1992, furnish to the Commissioner a return of income, including a self-assessment of his tax from all sources of income, not later than the last day of the sixth month following the end of his year of income; and(b)every person, other than an individual chargeable to tax under the Act, shall for any accounting period commencing on or after 1st January, 1992, furnish to the Commissioner a return of income, including a self-assessment of his tax on such income, not later than the last day of the sixth month following the end of the year of income.(2)The return of income together with the declared self-assessment of tax on the declared income, shall be prepared on such a form or forms as shall be prescribed by the Commissioner.(3)The declared self-assessment shall be calculated by reference to the appropriate relief and rates of tax in force for the year of income.(4)Every company liable to tax under this Act shall also include with the self-assessment and return of income, an assessment and return of any dividend distributed out of untaxed gains or profits due with respect to such tax year and the tax so calculated shall be payable at the due date for the self-assessment.Case law referring to this provision