Employment Income Earned by Non-residents is Taxable in Kenya/Accrued or Derived in Kenya

 “..... tax is chargeable on the income of a person whether resident or non-resident as long as it accrues in or is derived In Kenya. Consequently, the Appellant's contention that the income of the said three persons is not chargeable as PAYE as they are non-residents  and work outside Kenya is untenable as the law is clear that any income earned by the three qualifies to be charged to PAYE as it is derived from Kenya by dint of Section 5(1) of the ITA”