ADVOKS GLOBAL · KENYA
Dairy Industry (Imposition of Cess and Levy) Regulations, 2004
2. Payment of cess
Edition: 2022-12-31 · Repealed
2. Payment of cess
(1)A dairy farmer, who produces milk for sale or converts milk to any other dairy produce for sale, shall pay cess on the milk sold or converted at the rate of twenty cents per litre.(2)A dairy farmer, shall pay cess, in accordance with subregulation (1)—(a)to the Board through the producer, if the dairy farmer sells the milk of other dairy produce to a producer; and(b)directly to the Board, if the dairy farmer sells the milk or other dairy produce to a person other than a producer.(3)A producer described in paragraph (2)(a) shall collect the cess and remit it to the Board.