ADVOKS GLOBAL · KENYA
Excise Duty Act
36. Payment of excise duty
Edition: 2025-07-01 · In force
36. Payment of excise duty
(1)The excise duty payable by a licensed manufacturer in respect of excisable goods removed from a manufacturer's factory during a calendar month shall be paid not later than the twentieth day of the succeeding month.(1A)Despite subsection (1), in the case of a licensed manufacturer of alcoholic beverages, excise duty shall be payable to the Commissioner within by the fifth day of the following month upon removal of the goods from the stockroom.(2)The excise duty payable by a supplier of excisable services in respect of supplies of excisable services made by the supplier during a calendar month shall be paid not later than the twentieth day of the succeeding month.(3)The excise duty payable by an importer in respect of the importation of excisable goods into Kenya shall be paid to the Commissioner at the time of importation.(4)For the purpose of assessing, collecting, accounting and enforcing the payment of excise duty on the importation of goods into Kenya, the East African Community Customs Management Act, 2004 shall apply as if excise duty were customs duty:Provided that—(a)the Tax Procedures Act (Cap. 469B), shall apply with regard to imposition of interest and penalties; and(b)in cases where interest becomes payable it shall not, in aggregate, exceed the principal tax.(5)The Commissioner shall pay into the Sports, Arts and Social Development Fund established under the Public Finance Management Act (Cap. 412A), to support social development including universal health care sixteen percent of the excise duty paid in respect of money transfer by cellular phone service providers.Case law referring to this provision