ADVOKS GLOBAL · KENYA
Telecommunications Tax Act
4. Rate of tax and liability to pay
Edition: 1980-08-01 · In force
4. Rate of tax and liability to pay
(1)The tax imposed by section 3(1) shall be paid by the hirer, licensee or user of telecommunications apparatus or services at the rate of fifteen per centum of the charges for hire, licence or use, as the case may be.(2)The Minister may, by order published in the Gazette, exempt any person or class of persons from the payment of tax under this Act.(3)Any person who, unless exempted under subsection (2), fails to pay any tax due under this Act in the manner provided by section 5 or any regulations made under this Act shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding three months or to both such imprisonment and fine.