Principles of Taxation in Kenya



his Manuscript covers the syllabus of Principles of Public Finance and Taxation for Accounting Technician Diploma (ATD) level III, Public Finance and Taxation for Certified Public Accountants (CPA) Intermediate Level. Students undertaking Advanced Taxation for (CPA) Advanced Level would also find the book a useful aid in understanding the operations of the taxation system. The book is also suitable for students pursuing Bachelor of Commerce, Bachelor of Business Management and Diploma courses in Business Administration, Business Management and Accounting. The Manuscript uses simple language that enables the reader to understand the Kenyan taxation system and assumes that the reader does not have prior background in taxation. Extensive references have been made from the Income Tax Act Cap 470, VAT Act Cap 476 and the Customs and Excise Act Cap 472 (Laws of Kenya). References have also been made from the subsequent amendments made to the Acts as well as government circulars changing the directions and regulations initially laid down in the enabling statutes. Past KASNEB examination questions have been cited and the solutions carefully researched and interpreted in accordance with the appropriate taxation legislation. At the end of each topic, review questions are provided to equip the reader with thorough exercises in preparation for the examinations. This manuscript is a useful aid to all the users not only to pass their examinations but also to practice taxation in a prudent manner.


Joseph Masinde Wabwire is a lecturer of Finance and Accounting at Chuka University, Kenya, where he is the Chairman of the Department of Management Science. Masinde has also worked as a Member of the Board for Research, Publications and Extension and is, currently, a Chairman of Chuka University Institutional Scientific Ethics Review Committee and a Peer reviewer with the Commission of University Education. He is a Member of Institute of Certified Public Accountants of Kenya (ICPAK) and Kenya Institute of Management (KIM). Dr. Masinde is an author and reviewer of journal publications. He has extensive industry experience spanning over 19 years holding various positions: Finance and Administration Manager (Egerton University Investment Company), University Accountant (Kabarak University), Chief Executive Officer (Egerton University Sacco Society Ltd).


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