Deduction of funds from income under Section 35 requires any resident taxpayer to deduct withholding Tax from income payable to non-resident persons.
Section 36 requires the deduction of withholding tax on annuities.
Section 37 requires deduction of tax from employment income (PAYE)
Deduction of expenses from income on areas that tax payer incurred expenses in earning out of that income.
Section 3-Gross income may indicate the taxpayer’s status cannot necessarily be a fair indicator of tax liability
In allowing deductions of expenses, the law has to be carefully in distinguishing expenses of a business nature and those of personal consumption.
Business expenses are non-discretionary and must wholly and exclusively have been incurred in the earning of the income. The ones of a personal nature are discretionary and therefore not allowed to be deducted.
While Section 15 allows certain specified deductions associated with expenses incurred by taxpayers businesses or investment activities
Section 16 disallows all personal living and family expenses together with expenses generally of a capital nature.


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