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 "tax"
Islamic finance arrangement
Has the meaning assigned to it in section 2 of the Income Tax Act
Islamic finance return
Has the meaning assigned to it in section 2 of the Income Tax Act
duty of customs
Means import duty, excise duty, export duty, countervailing duty, levy, cess, tax or surtax charged under any law for the time being...
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...
exempt supplies
Means supplies specified in the First Schedule which are not subject to 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) VAT ActEntertainments Tax ActKenya Revenue Authority Act, 1995VAT ActVAT ActVAT ActVAT ActVAT ActVAT ActVAT ActVAT Act
output tax
Means tax which is due on taxable supplies
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 which a payment involving...
revenue
means taxes, duties, fees, levies, charges, penalties, fines or other monies collected or imposed under the written laws set out in the First Schedule
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...
tax
Means the value added tax chargeable under this Act
tax computerized system
Means any software or hardware for use in storing, retrieving, processing or disseminating information relating to tax
tax period
Means one calendar month or such other period as may be prescribed in the regulations
tax registration certificate
Means a tax registration certificate issued by the Commissioner under section 34
tax representative
Deleted by Act No. 38 of 2016, s. 26(e)
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 person, including a supply made in connection with the...
taxable value
Means the value determined in accordance with section 13 and 14