The Mutuality Principle

The Cabinet Secretary to the Treasury had, in the budget speech of financial year 2015/2016 and 2016/2017,reiterated the government’s intention to revise the Income Tax Act as part of the review and modernization process that commenced in 2011, with the revision of the VAT Act and the Excise Acts. The Income Tax Act is greatly borrowed from the United Kingdom (UK), Kenya being one of the colonies and a member of the Common Wealth nations. 

Link: The Mutuality Principle