- Adjusted cost
- ADR/TDR
- Advance assessment
- allowable deduction
- allowable expenses
- Amended assessment
- Appeals to court of appeal
- Appeals to high court
- Assessment on taxpayer
- benefits
- Benefits in Kind
- Cancellation of registration
- Capital allowances rates
- Cash benefits
- commissioners prescribed rate
- compensation for loss of employment
- Contributions to registered pension or provident funds
- Cooperatives
- Corporation tax rates
- Courts
- Decision accepted by the taxpayer
- Decision not accepted
- Deduction of input tax
- deductions
- Default assessment
- Determination of gain
- Diagram Explained
- disallowable expenses
- Documents required
- Due date
- due dates
- Duties of registered person
- education
- Education benefit
- electronic services
- Employee Share Ownership plan
- Employers’ contribution to retirement schemes
- Employment Benefits
- Examples of Zero rated supplies
- excess contributions
- Exemption from CGT
- Exempt Supplies
- Expatriates passage
- Extractive industry
- Filing of return
- Filing return and paying tax
- Free meals
- Fringe benefit
- generally allowable expenses
- generally disallowable expenses
- generally disallowable expenses
- General provisions
- graduated scale rate of tax
- Group insurance cover
- health cover
- Housing Benefit
- How VAT Works
- imported services
- Incomes to persons with disabilities
- Individual tax rates
- Input tax prior to registration
- insurance relief
- Insurance relief conditions
- irregularly paid employees
- Key Terms
- Late objections
- low-income employees
- lump sum is taxable
- Lump sum pension
- Mandatory registration
- Medical insurance/ medical scheme
- memorandum of appeal
- Mortgage interest relief
- Motor vehicle benefit
- no longer required to be registered
- Non-deductible input tax
- Non-primary cooperative societies
- non-taxable employer
- non-taxable employment benefits
- non taxable income
- No objection by the tax payer
- No return filed
- Objection by tax payer
- Objection decision
- Offsetting input tax against output tax
- Other returns
- Partnerships
- passages
- PAYE
- Payment of the tax
- Pension in form of annuities
- per-diems
- personal relief
- Place of supply
- place of supply of services
- prescribed conditions
- prescribed rate of benefit
- prescribed rate of interest
- presumptive tax
- Primary cooperative societies
- Procedure for appeal
- quantified benefit table
- Ref Sec 5 (2) 3
- Rental Income Exception
- Rental Income Scope
- Restriction on input tax claim
- retirement benefits
- Return accepted
- SACCOs
- Scope
- Servants provided by employers
- Services provided by employer
- severance pay
- specifically allowable expenses
- specifically disallowable expenses
- statements of facts
- Submission by the commissioner
- Supply
- supply of goods
- supply of services
- taxable incomes
- taxable on the employer
- Tax appeal tribunal
- Taxation of Not For Profit Organizations
- Taxation of Not For Profit Organizations
- tax free remuneration
- taxpayer
- TDR agreement
- TDR disagreement
- the tax decision
- three cases
- Time of supply
- Transfer value
- Turnover Tax
- Vacation benefit
- valid objection
- Value added tax is tax on value added
- Value of supply
- Vatable supplies
- Vatable, Zero Rated and Exempt Supplies
- VAT Registration
- Voluntary registration
- When to engage ADR
- whole time service director
- whole time service director
- Zero Rated Supplies
