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 "S"
Sukuk
Has the meaning assigned to it in section 2 of the Public Finance Management Act, No. 18 of 2012
service exported out of Kenya
Means a service provided for use or consumption outside Kenya
services
Means anything that is not goods or money
ship stores
Means goods for use in aircraft or vessels engaged in international transport for consumption by passengers and crew and includes goods for sale on board such aircraft or vessels
special economic zones
Shall have the meaning assigned to it under the Special Economic Zones Act, No. 16 of 2015
supply
Means a supply of goods or services
supply of goods
Means— (a) a sale, exchange, or other transfer of the right to dispose of the goods as owner; or (b) the provision of electrical or thermal energy, gas or water
supply of imported services
Means a supply of services that satisfies the following conditions— (a) the supply is made by any person; (b) the supply would have been a taxable supply if it had been made in Kenya; and (c) in...
supply of services
Means anything done that is not a supply of goods or money, including— (a) the performance of services for another person; (b) the grant, assignment, or surrender of any right; (c) the making...