ADVOKS GLOBAL · KENYA
Telecommunications Tax Act
3. Imposition of tax
Edition: 1980-08-01 · In force
3. Imposition of tax
(1)Subject to this Act, there shall be charged and collected a tax, to be known as telecommunications tax, in respect of the hire of telecommunications apparatus from, the licensing of such apparatus by, and the use of such apparatus in the provision of telecommunications services by, the Corporation.(2)Subsection (1) shall apply to the hire or licence of, but not the use of, telecommunications apparatus where that apparatus is not linked to, or in so far as its operation does not involve the use of, telecommunications services supplied by the Corporation.(3)Subsection (1) shall not apply to the use of telephones which are not hired to any person but are provided by the Corporation directly for use by the public and which are operated by means of the insertion into the telephone apparatus of coins or tokens.