Seminar on income tax administration Kenya

Abstract

In or der to obtain all the information necessary from available sources so that accurate assessments may be made, the Commissioner is empowered to demand that certain persons complete re turns and send them to him. These returns contain a notice explaining the Commissioner’s legal right to the information required and it gives a certain period by which the information must be prepared and returned to him. Re turns can be divided into two main categories. In the one category are returns of income which are completed by a person about his own income or in other words Declaration of Income Returns and in the other class are Returns of Information which are completed by persons about incomes of other persons.