Legal Definitions
Comprehensive dictionary of legal terms and definitions from Kenya's tax laws. Search across all legislation for precise legal meanings and interpretations.
Search Definitions
Find legal definitions across all Kenya tax laws. Search by term, partial matches, or browse alphabetically. Multiple definitions for the same term will show all relevant acts.
Definitions from Kenya Revenue Authority Act, 1995
Authority
means the Kenya Revenue Authority established by section 3
Board
means the Board of Directors established by section 6
Chairman
means the Chairman of the Board
Commissioner
means a Commissioner appointed under section 13 (1)
Minister
means the Minister for the time being responsible for Finance
financial year
means the period from 1st July of any year to 30th June of the following year
member
means a member of the Board of Directors and includes the Chairman
revenue
means taxes, duties, fees, levies, charges, penalties, fines or other monies collected or imposed under the written laws set out in the First Schedule