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 "E"
entered for home use
has the meaning assigned to it in section 2 of the Customs and Excise Act (Cap. 472)
entertainment
includes an exhibition, performance or amusement to which persons are admitted for payment, but does not include the following— (a) entertainment offered by persons registered for value added tax...
exempt supplies
Means supplies specified in the First Schedule which are not subject to tax
export
Means to take or cause to be taken from Kenya to a foreign country, a special economic zone enterprise or to an export processing zone
export processing zone
Means an export processing zone designated under the Export Processing Zones Act (Cap. 517)