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Income Tax (Leasing) Rules, 2002 🇰🇪


REPUBLIC OF KENYA

Income Tax Act, 1973

Legal Notice No. 52

Income Tax (Leasing) Rules, 2002

  • Commenced on (exact date unavailable)
  • [This is the version of this document from (exact date unavailable).]
  • [Note: The original publication document is not available and this content could not be verified.]

1. Citation

These Rules may be referred to as the Income Tax (Leasing) Rules.

2. Interpretation

In these Rules, unless the context otherwise requires—"asset" includes equipment, but excludes land and buildings;"Commissioner" includes an officer authorized in writing by the Commissioner to exercise the powers or to perform functions conferred upon the Commissioner under these Rules;"cross-border lease" means a leasing contract entered into between a person resident in Kenya and another person resident in a different tax jurisdiction;"finance lease" means a contract which the lessor agrees to lease assets to the lessee for a specified period of time where the risks and rewards associated with ownership …

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