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 VAT Act
importer
In relation to goods, means the person who owns the goods, or any other person who is, for the time being, in possession of or beneficially interested in the goods at the time of importation
information technology
Means any equipment or software for use in storing, retrieving, processing or disseminating information
input tax
Means— (a) tax paid or payable on the supply to a registered person of any goods or services to be used by him for the purpose of his business; and (b) tax paid by a registered person on the...
money
Means— (a) any coin or paper currency that is legal tender in Kenya; (b) a bill of exchange, promissory note, bank draft, or postal or money order; (c) any amount provided by way of payment using...
non-resident person
Deleted by Act No. 38 of 2016, s. 26(c)
official aid funded project
Means a project funded by means of a grant or concessional loan in accordance with an agreement between the Government and any foreign government, agency, institution, foundation, organization or...
output tax
Means tax which is due on taxable supplies
person
Means an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government, or a political subdivision of the Government or foreign government
registered person
Means any person registered under section 34, but does not include an export processing zone enterprise or a special economic zone
regulations
Means any subsidiary legislation made under this Act
service exported out of Kenya
Means a service provided for use or consumption outside Kenya
services
Means anything that is not goods or money
ship stores
Means goods for use in aircraft or vessels engaged in international transport for consumption by passengers and crew and includes goods for sale on board such aircraft or vessels
special economic zones
Shall have the meaning assigned to it under the Special Economic Zones Act, No. 16 of 2015
supply
Means a supply of goods or services
supply of goods
Means— (a) a sale, exchange, or other transfer of the right to dispose of the goods as owner; or (b) the provision of electrical or thermal energy, gas or water
supply of imported services
Means a supply of services that satisfies the following conditions— (a) the supply is made by any person; (b) the supply would have been a taxable supply if it had been made in Kenya; and (c) in...
supply of services
Means anything done that is not a supply of goods or money, including— (a) the performance of services for another person; (b) the grant, assignment, or surrender of any right; (c) the making...
tax
Means the value added tax chargeable under this Act
tax computerized system
Means any software or hardware for use in storing, retrieving, processing or disseminating information relating to tax