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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Income tax assessment procedures in East Africa
Author:Bishota, D.M.K.
Periodical:Eastern Africa Law Review
Geographic term:East Africa
Subject:income tax
Abstract:Under the East African Income Tax (Management) Act, 1958, income tax in East Africa is levied. For the rates of tax and allowance one has to look to the income tax legislation of each of the East African States (Kenya, Tanzania, Uganda). However, in almost all respects, the provisions of these acts are identical so that it can be rightly said that there is a uniform income tax system throughout these countries. The bulk of income tax is payable after there has been an assessment, that is to say, after a taxpayer has made a declaration of his income and the Department has determined the income earned, and the tax payable by him. The article examines the procedures involved in this process and suggestions are made as to how some of the procedures could be strengthened or simplified or, where necessary, even be discarded. Notes.