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 "goods"
aircraft
Includes every description of conveyance for the transport by air of human beings or goods
business
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...
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...
goods
Means tangible movable and immovable property and includes electrical or thermal energy, gas and water, but does not include money
importer
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...
input tax
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...
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 VAT ActVAT ActVAT ActVAT Act
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 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...
vehicle
Includes every description of conveyance for the transport by land of human beings or goods