MT is provided under section 12D of the Income Tax Act CAP 470. Payment of Minimum Tax 71 Minimum.
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The Finance Act 2020 of 30 th June 2020 introduced Minimum tax MT chargeable at the rate of one percent of the gross turnover.
Minimum tax Kenya. Minimum tax shall become due and payable on the date when the first instalment is due after 1st January 2021. Kenyas High Court shot down a plan to levy a minimum tax of 1 on total sales saying it was unconstitutional. The tax which was due to take effect.
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