ADVOKS GLOBAL · KENYA
Income Tax Act
58. Return as to fees, commissions, royalties, etc.
Edition: 2026-07-01 · In force
58. Return as to fees, commissions, royalties, etc.
(1)The Commissioner may, by notice in writing, require a person carrying on any business to furnish him within a reasonable time, not being less than thirty days from the date of service of such notice, with a return of all payments made by such person of any kind specified in the notice, being–(a)payments made in the course of the business for services rendered, or in anticipation of services to be rendered, by persons not employed in such business; or(b)payments for services rendered, or in anticipation of services to be rendered, in connexion with the formation, acquisition, development, or disposal of the business or a part of it, by persons not employed in such business; or(c)periodical or lump sum payments in respect of any royalty.(2)A return made under this section shall give the names and addresses of all persons to whom payments were made, the amounts of the payments and such other particulars as may be specified in the notice.(3)For the purposes of this section–(a)references to payments for services include references to payments in the nature of commission of any kind and references to payments in respect of expenses incurred in connexion with the rendering of services; and(b)references to the making of payments include references to the giving of any form of valuable consideration,and the requirement imposed by subsection (2) to state the amount of a payment shall, in relation to any consideration given otherwise than in the form of money, be construed as a requirement to give particulars of the consideration.