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 "registered person"
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...
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 been made in Kenya; and (c) in...