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.
Search Results for "Commissioner"
Commissioner
means a Commissioner appointed under section 13 (1)
Commissioner
Means the Commissioner-General appointed under the Kenya Revenue Authority Act (Cap. 469), or, with respect to powers or functions that have been delegated under...
assessment
Means— (a) a self-assessment return submitted under section 45; (b) an assessment made by the Commissioner under section 45; or (c) an amended assessment under section 46
authorised officer
In relation to any provision of this Act, means any officer appointed under section 3 who has been authorised by the Commissioner to perform any functions under or...
collector
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...
collector
means a District Commissioner, a Revenue Officer or any person appointed in writing by a District Commissioner to be a collector for...
duty-free shop
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...
entertainment
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...
tax registration certificate
Means a tax registration certificate issued by the Commissioner under section 34