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 "R"
registered individual retirement fund
means an individual retirement fund where the trust deed for such a fund has been registered with the Retirement Benefits Authority
registered pension fund
means a pension fund which has been registered with the Retirement Benefits Authority
registered person
Means any person registered under section 34, but does not include an export processing zone enterprise or a special economic zone
registered provident fund
means a provident fund which has been registered with the Retirement Benefits Authority
regulations
Means any subsidiary legislation made under this Act
remitter
means a marketer registered under section 4
revenue
means taxes, duties, fees, levies, charges, penalties, fines or other monies collected or imposed under the written laws set out in the First Schedule
royalty
means a payment made as consideration for the use or the right to use- (a) any copyright of a literary, artistic or scientific work; (b) any software, proprietary or off-the-shelf, whether in the...