Browsing by Subject "Presumptive tax"
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An assessment of challenges of administering turnover tax collection: a case study of Kenya Revenue Authority (Strathmore University, 2018)Turnover Tax (TOT) was introduced in Kenya in the 2006 Finance Act, and rolled out in January 2007. TOT was designed as a presumptive tax or estimate charge computed at 3% of the sales turnover of businesses making Kshs. ...