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 "T"
tax
Means the value added tax chargeable under this Act
tax computerized system
Means any software or hardware for use in storing, retrieving, processing or disseminating information relating to tax
tax period
Means one calendar month or such other period as may be prescribed in the regulations
tax registration certificate
Means a tax registration certificate issued by the Commissioner under section 34
tax representative
Deleted by Act No. 38 of 2016, s. 26(e)
taxable supply
Means a supply, other than an exempt supply, made in Kenya by a person in the course or furtherance of a business carried on by the person, including a supply made in connection with the...
taxable value
Means the value determined in accordance with section 13 and 14