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 "services"
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...
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...
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
supply
Means a supply of goods or services
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...