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 Tax Laws (Amendment) Act, 2024
donation
means a benefit in money in any form, promissory note or a benefit in kind conferred on a person without any consideration and includes grants
platform
means a digital platform or website that facilitates the exchange of a short-term engagement, freelance or provision of a service, between a service provider, who is an independent contractor or...
public entity
means a ministry, state department, state corporation, county department or agency of the national or county Government
registered individual retirement fund
means an individual retirement fund where the trust deed for such a fund has been registered with the Retirement Benefits Authority
registered pension fund
means a pension fund which has been registered with the Retirement Benefits Authority
registered provident fund
means a provident fund which has been registered with the Retirement Benefits Authority
royalty
means a payment made as consideration for the use or the right to use- (a) any copyright of a literary, artistic or scientific work; (b) any software, proprietary or off-the-shelf, whether in the...