REPUBLIC OF KENYA

Excise Duty Act, 2015

Act 23 of 2015

Assented to on 6 November 2015
Commenced on 1 December 2015
[This is the version of this document from 1 December 2015.]

AN ACT of Parliament to provide for the charge, assessment and collection of excise duty, to make administrative provisions relating thereto, and for connected purposes

Part I – PRELIMINARY

1. Short title

This Act may be cited as the Excise Duty Act, 2015.

2. Interpretation

(1)In this Act, unless the context otherwise requires—“approved form” shall have the meaning assigned to it under the Tax Procedures Act;"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 (Cap. 131);"bookmaker” shall have the meaning as…

Excise Duty Act, 2015 🇰🇪

REPUBLIC OF KENYA

Excise Duty Act, 2015

Act 23 of 2015

Part I – PRELIMINARY

1. Short title

2. Interpretation

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Excise Duty Act, 2015 🇰🇪

REPUBLIC OF KENYA

Excise Duty Act, 2015

Act 23 of 2015

Part I – PRELIMINARY

1. Short title

2. Interpretation

There's more. Sign in to continue reading