Kenya Tax Agency Seeks Comments on Income Tax Regulations Concerning Rental Income, Graduate Apprenticeship Set-Off

The Kenyan Revenue Authority April 29 opened a consultation on draft amendments to income tax regulations on residential rental income, and the set-off tax rebate for employers for graduate apprenticeships. The draft amendments include measures to: 1) apply the residential rental income tax regulations to non-exempt resident persons, and partnerships, with annual residential rental income exceeding 288,000 Kenyan shillings (US$2,230) and no more than 15 million shillings (US$116,122); 2) specify procedures for opting out of the residential rental income tax, specify recordkeeping and electronic registration obligations, and require return filing by the 20th of the month after the month rent ...