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 "C"
Cabinet Secretary
means the Cabinet Secretary for the time being responsible for Public Works and Housing or for Public Roads
Cabinet Secretary
Means the Cabinet Secretary responsible for matters relating to finance
Chairman
means the Chairman of the Board
Commissioner
means a Commissioner appointed under section 13 (1)
Commissioner
Means the Commissioner-General appointed under the Kenya Revenue Authority Act (Cap. 469), or, with respect to powers or functions that have been delegated under that Act to another Commissioner,...
Company
Means a company as defined in the Companies Act (Cap. 486) or a corporate body formed under any other written law, including a foreign law, and includes any association, whether incorporated or...
Concessional loan
Means a loan with at least twenty-five percent grant element
collector
means— (a) the Commissioner-General appointed under section 11(1) of the Kenya Revenue Authority Act (Cap. 469); or (b) with respect to powers or functions that have been delegated under section...
collector
means a District Commissioner, a Revenue Officer or any person appointed in writing by a District Commissioner to be a collector for the purposes of this Act