ADVOKS GLOBAL · KENYA
Excise Duty Act
36A. Payment of excise duty within twenty-four hours
Edition: 2025-07-01 · In force
36A. Payment of excise duty within twenty-four hours
(1)Despite the provisions of section 36, excise duty on betting and gaming, offered through a platform or other medium, shall be remitted to the Commissioner by a bookmaker within twenty-four hours from the closure of transactions of the day.(2)For the purposes of this section, “closure of transactions of the day” means midnight of that day.(3)The Commissioner may, by notice in the Gazette, require taxpayers in any sector to remit excise duty collected on certain excisable services within twenty-four hours from the closure of transactions of the day.