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 starting with "A"
Advisory Committee
means the Advisory Committee to be appointed under section 8A
Authority
means the Kenya Revenue Authority established by section 3
Authority
Means the Kenya Revenue Authority established by the Kenya Revenue Authority Act (Cap. 469)
admission
means admission as a spectator or one of an audience and includes an admission to a ball or dance
admission to an entertainment
includes admission to a place in which the entertainment is held
aircraft
Includes every description of conveyance for the transport by air of human beings or goods
assessment
Means— (a) a self-assessment return submitted under section 45; (b) an assessment made by the Commissioner under section 45; or (c) an amended assessment under section 46
authorised officer
In relation to any provision of this Act, means any officer appointed under section 3 who has been authorised by the Commissioner to perform any functions under or in respect of that provision