Legal Definitions
Comprehensive dictionary of legal terms and definitions from Kenya's tax laws. Search across all legislation for precise legal meanings and interpretations.
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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 "supply"
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...
hotel
Includes premises commonly referred to as "service flats", "service apartments", "beach cottages", "holiday cottages", "game lodges", "safari...
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...
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 imported services
Means a supply of services that satisfies the following conditions— (a) the supply is made by any person; (b) the VAT ActVAT ActVAT Act
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...
zero-rated supply
Means a supply listed in the Second Schedule