Browsing by Subject "Turnover Tax"
Now showing items 1-1 of 1
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. ...