QUESTION ONE i) Mr.Jabuya maintains a permanent home in Kenya. He was outside Kenya (abroad) between 01 .01.20 08.12.2023 and came back to Kenya between 08.12.2023 and 25.12.2023. ii) Ms Cambona was outside the Kenya but returned to Kenya on 11th June 2023 and again left Ken: January 2024. iii) Mrs. Papandengu is employed by the Kenya Government and was posted at the Kenyan Embassy since 1st August 2022 . She did not come to Kenya during the year of income 2023. Required: For each of the scenarios above, state and explain whether the person mentioned was a resident of Kenya for t income 2023.

Question

QUESTION ONE i) Mr.Jabuya maintains a permanent home in Kenya. He was outside Kenya (abroad) between 01 .01.20 08.12.2023 and came back to Kenya between 08.12.2023 and 25.12.2023. ii) Ms Cambona was outside the Kenya but returned to Kenya on 11th June 2023 and again left Ken: January 2024. iii) Mrs. Papandengu is employed by the Kenya Government and was posted at the Kenyan Embassy since 1st August 2022 . She did not come to Kenya during the year of income 2023. Required: For each of the scenarios above, state and explain whether the person mentioned was a resident of Kenya for t income 2023.

Answer 1

i) Mr. Jabuya was outside Kenya for a period of time, but he maintained a permanent home in Kenya. According to the residency rules, a person is considered a resident of a country if they have a permanent home there and are present in the country for a significant portion of the year. In this case, Mr. Jabuya's permanent home is in Kenya, and he was present in Kenya for a part of the year 2023. Therefore, Mr. Jabuya can be considered a resident of Kenya for the year 2023.ii) Ms. Cambona was outside Kenya but returned to Kenya on 11th June 2023 and then left Kenya in January 2024. According to the residency rules, a person is considered a resident of a country if they are present in the country for more than 183 days in a year. In this case, Ms. Cambona was present in Kenya for a part of the year 2023, but she was not present for more than 183 days. Therefore, Ms. Cambona can be considered a non-resident of Kenya for the year 2023.iii) Mrs. Papandengu is employed by the Kenya Government and was posted at the Kenyan Embassy since 1st August 2022. She did not come to Kenya during the year of income 2023. According to the residency rules, a person employed by the government and posted abroad is considered a resident of the country they are posted to. In this case, Mrs. Papandengu was posted to the Kenyan Embassy in another country and did not come to Kenya during the year 2023. Therefore, Mrs. Papandengu can be considered a non-resident of Kenya for the year 2023.

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