Interpretation
Subsections: 1, 2,
(1)
In this Act, unless the context otherwise requires—“approved form” shall have the meaning assigned to it under the Tax Procedures Act, 2015;
“aircraft” means every description of conveyance by air of human beings or goods;
“arm’s length transaction” means a transaction between persons dealing with each other at arm’s length;
“authorised officer” means an officer authorised by the Commissioner for the purposes of this Act;
"betting" shall have the meaning assigned to it under the Betting, Lotteries and Gaming Act; Finance Act, 2019 Effective 7th November 2019
"bookmaker" shall have the meaning assigned to it under section 2 of the Betting, Lotteries and Gaming Act; Finance Act, 2019 Effective 7th November 2019
“Cabinet Secretary” means the Cabinet Secretary for the time being responsible for matters relating to finance; “Commissioner” means the Commissioner- General appointed under the Kenya Revenue Authority Act;
“compound” has the meaning assigned to it in section 2 of the Compounding of Potable Spirits Act. (Finance Act 2021- wef-01July2021)
"concessional loan" means a loan with at least twenty-five percent grant element; Finance Act, 2019 Effective 7th November 2019
“denature” means to render unfit for human consumption;
“distillery” means a licensed distiller’s factory;
“duty of customs” means import duty, countervailing duty, or surtax charged under the East African Community Customs Management Act, 2004;
“ex-factory selling price” has the meaning assigned to it in section 11;
“excisable goods” means the goods specified in Part I of the First Schedule;
“excisable services” means t h e services specified in Part II of
the First Schedule;
“excise control” has the meaning assigned to it in section 23 section 24;
“excise duty” means the excise duty imposed under this Act;
“exempt goods” means goods specified in the Second Schedule;
“export” means to take or cause to be taken from Kenya to a foreign country, a special economic zone or to an export processing zone; Finance Act, 2016 Effective 1st July 2016
“export processing zone” has the meaning assigned to it in section 2 of the Export Processing Zones Act;
“factory” means any premises at which a licensed manufacturer is licensed to manufacture and store excisable goods, but does not include any part of the premises through which excisable goods are sold to the public;
“import” means to bring or cause goods to be brought into Kenya from a foreign country, a special economic zone or an export processing zone; Finance Act, 2016 Effective 1st July 2016
“importer” in relation to goods, means the person who owns the goods, or any other person who is, for the time being, in possession of or beneficially interested in the goods at the time of importation;
“international traffic”, in relation to an aircraft or vessel, means any operation of the aircraft or vessel, except as between two places in Kenya;
“international organization” shall have the meaning assigned to it under the Tax Procedures Act, 2015;
“licence” means(Finance Act 2020- wef-30June2020)
“licensed manufacturer” means a person licensed under section 17 to manufacture excisable goods;
“licensed person” means a person licensed or registered under section 17;
“manufacture” includes –
“open market value” has the meaning assigned to it in section 3;
“excise duty” means the excise duty imposed under this Act;
“exempt goods” means goods specified in the Second Schedule;
“export” means to take or cause to be taken from Kenya to a foreign country, a special economic zone or to an export processing zone; Finance Act, 2016 Effective 1st July 2016
“export processing zone” has the meaning assigned to it in section 2 of the Export Processing Zones Act;
“factory” means any premises at which a licensed manufacturer is licensed to manufacture and store excisable goods, but does not include any part of the premises through which excisable goods are sold to the public;
“import” means to bring or cause goods to be brought into Kenya from a foreign country, a special economic zone or an export processing zone; Finance Act, 2016 Effective 1st July 2016
“importer” in relation to goods, means the person who owns the goods, or any other person who is, for the time being, in possession of or beneficially interested in the goods at the time of importation;
“international traffic”, in relation to an aircraft or vessel, means any operation of the aircraft or vessel, except as between two places in Kenya;
“international organization” shall have the meaning assigned to it under the Tax Procedures Act, 2015;
“
(a) in case of excisable services, the certificate of registration or(b) in case of excisable goods, the licence, issued under section 17;
“licence”—(Finance Act 2020- wef-30June2020)
- (a) in the case of excisable services, means the certificate of registration;
- (b) in the case of excisable goods, means the licence issued under section 17; or
- (c) in the case of any activity under section 15 (1) (e), means the licence required thereunder.
“licensed manufacturer” means a person licensed under section 17 to manufacture excisable goods;
“licensed person” means a person licensed or registered under section 17;
“manufacture” includes –
- (a) the production of excisable goods;
- (b) any intermediate or uncompleted process in the production of excisable goods; or
- (c) the distilling, rectifying, compounding, or denaturing of spirits;
“open market value” has the meaning assigned to it in section 3;
“possession”* means having, owning or controlling any excisable goods including—
- (a) having in one’s possession any excisable goods;
- (b) knowingly having any excisable goods in the actual possession or custody of any other person;
- (c) having any excisable goods in any place, whether belonging to or occupied by oneself or not, for the use or benefit of oneself; or
- (d) having any excisable goods for the use or benefit of another person:
- Provided that if there are two or more persons and any of them with the knowledge or consent of the others has any excisable goods in his custody or possession, such goods shall be deemed to be in the custody and possession of all of them. (Finance Act 2021- wef-01July2021*)
“prescribed” means prescribed in the Regulations;
“rectify” means to redistill spirits removed from a spirits receiver for the purpose of purifying or adding flavour;
“special economic zone” shall have the meaning assigned to it under the Special Economic Zones Act, 2015; Finance Act, 2016 Effective 1st July 2016
“spirits” means spirits of any description and includes all liquor mixed with spirits and all mixtures and compounds or preparations made with spirits, but does not include denatured spirits;
“still” means a distilling apparatus and includes any part of a still;
“stores” means goods for use or consumption by passengers or crew on an aircraft or ship while in international traffic, and includes goods for sale on board such aircraft or vessel;
“supply”, in relation to services, has the meaning assigned to it under the Value Added Tax Act;
“tax law” shall have the meaning assigned to it under the Tax Procedures Act, 2015;
“the Regulations” means regulations made under this Act; “time of importation” has the meaning assigned to it meaning in section 4(2);
“time of supply, in relation to excisable services, has the meaning in section 4(1);
“unexcisable goods” means goods that are not excisable goods;
“unexcised goods or services” means excisable goods or services liable for excise duty but, in respect of which, the full amount of excise duty due has not been paid;
“value added tax” means the value added tax imposed under the Value Added Tax Act, 2013;
“vessel” means every description of conveyance by water of human beings or goods
(2)
Except when the context otherwise requires, the terms
“approved form”, “international organisation”, “person”,
“related person”, and “tax law” have the meanings assigned to
them under the Tax Procedures Act, 2015.
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