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.
All Definitions
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...
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...
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
unclassified road
means any public road which on or before the commencement of this Act is maintained by a local authority or which is classified as such with the approval of the Cabinet Secretary, or any adopted...
vehicle
includes a motor vehicle, a trailer or such other conveyance as the Cabinet Secretary may from time to time determine by notice in the Gazette