The Kenyan law clearly distinguishes between an employee (contract of service) and an independent contractor (contract for service). Section 2 of the Income Tax Act, a “contract of service” implies an employer-employee relationship, while a “contract for service” denotes an independent contractor arrangement. A contract of service is one that creates rights and responsibilities between […]
Section 51(11) of the Tax Procedures Act (TPA) imposes mandatory timelines (60 days) for the Commissioner to issue an objection decision. These timelines are not procedural formalities but critical safeguards to ensure taxpayer rights and business certainty. Delays undermine commerce, as taxpayers cannot plan effectively without timely resolutions. Case study: Panari Centre Limited v Commissioner of Legal Services […]