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 "P"
payment for admission
includes any payment by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving tax...
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
petroleum fuel
means automotive diesel, ordinary petrol, premium petrol or such other petroleum products as classified by reference to the tariff numbers set out in the First Schedule to the Customs and Excise...
platform
means a digital platform or website that facilitates the exchange of a short-term engagement, freelance or provision of a service, between a service provider, who is an independent contractor or...
proprietor
in relation to an entertainment includes a person responsible for the management thereof and a person on whose behalf payments for admission to an entertainment are received
public entity
means a ministry, state department, state corporation, county department or agency of the national or county Government
public road
has the meaning assigned to it in the Public Roads and Roads of Access Act (Cap. 399) and includes an adopted street under the Streets Adoption Act (Repealed)