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 "person"
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...
collector
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
donation
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
entertainment
includes an exhibition, performance or amusement to which persons are admitted for payment, but does not include the following— (a) entertainment offered by VAT ActVAT ActRoad Maintenance Levy Fund ActVAT ActEntertainments Tax ActVAT ActEntertainments Tax ActVAT ActVAT ActVAT ActVAT Act
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...
marketer
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...
non-resident person
Deleted by Act No. 38 of 2016, s. 26(c)
payment for admission
includes any payment by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to...
person
Means an individual, company, partnership, association of persons, trust, estate, the Government, a foreign government, or a political subdivision of the Government...
proprietor
in relation to an entertainment includes a person responsible for the management thereof and a person on whose behalf payments for...
registered person
Means any person registered under section 34, but does not include an export processing zone enterprise or a special economic zone
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...
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...
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