Why Appeals rejected 1 per cent minimum tax

ELRC has found Hass Petroleum Kenya Limited guilty of unfairly dismissing a former manager.

Photo credit: File | pool

The Court of Appeal put the Kenya Revenue Authority (KRA) on the spot for its pursuit of minimum tax on claims that loss-making firms would bear a heavier taxation burden in breach of the law.

The three-judge bench rejected KRA’s petition that sought to overturn last year’s ruling by the High Court declaring the minimum tax unconstitutional, saying it was based on a wrong assumption that all loss-making firms were evading taxes.

PAYE Tax Calculator

Note: The results are not exact but very close to the actual.