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 "I"
Islamic finance arrangement
Has the meaning assigned to it in section 2 of the Income Tax Act
Islamic finance return
Has the meaning assigned to it in section 2 of the Income Tax Act
importation
Means to bring or cause to be brought into Kenya from a foreign country, a special economic zone enterprise or from an export processing zone
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...