The Kenya Revenue Authority has issued a public notice inviting business organizations and members of the public to submit views on the development of the Income Tax (Financial Derivatives) Regulations 2022. The regulations are for the implementation of the new rules introduced by the Finance Act 2022 to impose income tax on gains accrued in or derived from Kenya by a non-resident person from financial derivatives from 1 January 2023.
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Income Tax (Financial Derivatives) Regulations, 20…