Income Tax Act
76. Assessment not to be made on certain employees
76. Assessment not to be made on certain employees
The Commissioner shall not assess an employee for any year of income–(a)if such employee had no income chargeable to tax for such year of income other than income consisting of emoluments; and(b)if on the basis of such emoluments and the personal reliefs to which such employee is entitled the tax payable by that employee in respect of those emoluments has been recovered by deduction under section 37 of this Act,unless, prior to the expiry of seven years after that year of income, such employee applies to the Commissioner to be assessed, whether in connexion with a claim for repayment of tax or otherwise, or the Commissioner considers an assessment to be necessary or expedient so as to arrive at the correct amount of the tax to be charged upon or to be payable by such employee for such year of income.Source: Kenya Law