ADVOKS GLOBAL · KENYA
Income Tax Act
57. Return as to salaries, pensions, etc.
Edition: 2026-07-01 · In force
57. Return as to salaries, pensions, etc.
(1)The Commissioner may, by notice in writing, require any employer or any other person making the payments herein referred to, to furnish him within reasonable time, not being less than thirty days from the date of service of such notice, with a return containing–(a)the names and addresses of all persons to whom or in respect of whom payments and allowances were made by him in respect of their employment, and the amounts of the payments and allowances made to each of such persons;(b)the names and addresses of all persons to whom he paid pensions in respect of past employment with him or with any other person and the amount of the pension paid to each of such persons:Provided that the Commissioner may by notice in writing exclude from the return any class of person or payment or allowance.(2)For the purposes of this section, references in subsection (1) thereof–(a)to payments and allowances made to persons in respect of their employment include all payments, and all benefits, advantages and facilities which are referred to in section 5(2)(a), (b), (c) and (e) of this Act;(b)to persons employed include, in relation to a company, a director of that company.(3)By notice published in two successive issues of the Gazette, the Commissioner may require all employers, or any employer or class of employer, to furnish him within a reasonable time, not being less than thirty days from the date of publication of the second notice, with a written return containing the name and address of the employer and the number of this employees from whose emoluments tax is to be deducted in accordance with section 37 and with such other information as the Commissioner may by that notice require.