Excise Duty Act, 2015 🇰🇪

Kenya

Preface

Part I – PRELIMINARY

1. Short title

2. Interpretation

3. Open market value

4. Time of supply of importation

Part II – LIABILITY FOR EXCISE DUTY

5. Imposition of excise duty

6. Timing of liability for excise duty

7. Goods and services not liable to excise duty

8. Variation of rates of excise duty

9. Excisable value

+5 more sections

Part III – LICENSING

15. Activities requiring a licence

16. Applications for a licence

17. Issue of licence

18. Form of licence

19. Obligations of licensed person

+4 more sections

Part IV – EXCISE CONTROL

24. Excisable goods under excise control

25. Obligations of licensed manufacturer in relation to excisable goods under excise control

26. Keeping or use of still otherwise than by distiller or rectifier prohibited

27. Deemed removal of excisable goods

Part V – EXCISE STAMPS

28. Excise stamps and other markings

Part VI – REFUNDS

29. Refunds

30. Excisable goods subject to a refund liable for excise duty on disposal or inconsistent use

31. Exempt excisable goods liable for excise duty on re-importation or purchase

32. Exempt excisable goods liable for excise duty on disposal or inconsistent use

Part VII – EXCISE DUTY PROCEDURE

33. Application of Tax Procedures Act

34. Record keeping

35. Excise duty returns

36. Payment of excise duty

37. Security

Part VIII – OFFENCES AND PENALTIES

38. Penalty

39. Offences relating to licensing and excise control

40. Offences relating to excise stamps

41. Sanctions for offences

41A. General penalty

Part IX – MISCELLANEOUS PROVISIONS

42. Tax avoidance schemes

43. Effect on prices of imposition, abolition, or variation of excise duty

44. Application of the East African Community Customs Management Act, 2004.

45. Regulations

46. Repeals and transitional provisions

FIRST SCHEDULE [s. 5(2)]

Part I – EXCISABLE GOODS

Part II – EXCISABLE SERVICES

Part III – INTERPRETATION OF SCHEDULE

SECOND SCHEDULE [s. 7(1)(a)]

Part A – EXEMPT EXCISABLE GOODS

Part B – EXEMPT EXCISABLE SERVICES

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…

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Excise Duty Act, 2015 🇰🇪

Table of Contents

REPUBLIC OF KENYA

Excise Duty Act, 2015

Act 23 of 2015

Part I – PRELIMINARY

1. Short title

2. Interpretation

Read the Full Legislation on judy.legal