Activities requiring a licence
Subsections:(1) A person shall not undertake any of the following activities unless the person is licensed or registered by the Commissioner to undertake the activity—
(a) the manufacture of excisable goods in Kenya;
- (b)the importation into Kenya of excisable goods
specified by the Cabinet Secretary under section
2728 as requiring an excise stamp; Finance Act, 2016 Effective 9th June 2016 - (c) the supply of excisable services;
- (d)the use of spirit or illuminating kerosene to manufacture goods in Kenya that are not excisable goods; or Finance Act, 2017 Effective 3rd April 2017
- (e) the carrying out of any other activity in Kenya for which the Commissioner, by notice in the Gazette, may impose a requirement for a licence.
(2) A person who manufactures excisable goods or supplies excisable services in contravention of subsection (1) shall be liable for the excise duty payable in respect of the excisable goods or services at the rate specified in the First Schedule.
(3) The excise duty payable by a person under subsection (2)––
- (a) shall be payable on demand made by the Commissioner; and
- (b) shall be in addition to any penalty or sanction imposed on the person under this Act or the Tax Procedures Act, 2015 for breach of subsection (1).
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