Legal Definitions

Means— (a) trade, commerce or manufacture, profession, vocation or occupation; (b) any other activity in the nature of trade, commerce or manufacture, profession, vocation or occupation; (c) any...

means— (a) the Commissioner-General appointed under section 11(1) of the Kenya Revenue Authority Act (Cap. 469); or (b) with respect to powers or functions that have been delegated under section...

means a District Commissioner, a Revenue Officer or any person appointed in writing by a District Commissioner to be a collector for the purposes of this Act

means a benefit in money in any form, promissory note or a benefit in kind conferred on a person without any consideration and includes grants

Means import duty, excise duty, export duty, countervailing duty, levy, cess, tax or surtax charged under any law for the time being in force relating to customs or excise

Means a bonded warehouse licensed by the Commissioner of Customs for the deposit of dutiable goods on which duty has not been paid and which have been entered for sale to passengers departing to...

has the meaning assigned to it in section 2 of the Customs and Excise Act (Cap. 472)

includes an exhibition, performance or amusement to which persons are admitted for payment, but does not include the following— (a) entertainment offered by persons registered for value added tax...

Means supplies specified in the First Schedule which are not subject to tax

Means to take or cause to be taken from Kenya to a foreign country, a special economic zone enterprise or to an export processing zone

Means an export processing zone designated under the Export Processing Zones Act (Cap. 517)

means the period from 1st July of any year to 30th June of the following year

Means tangible movable and immovable property and includes electrical or thermal energy, gas and water, but does not include money

Includes premises commonly referred to as "service flats", "service apartments", "beach cottages", "holiday cottages", "game lodges", "safari camps", "bandas" or "holiday villas" and other...

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

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

Means any equipment or software for use in storing, retrieving, processing or disseminating information

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...

means the road maintenance fuel levy imposed under section 3

means a person who engages in the business of importing, processing and marketing of petroleum products or in the business of both importing and processing and marketing of petroleum products and...