Activities requiring a licence (s.15(1) EDA)
A person shall not undertake any of the following activities unless the
person is licensed or registered by the Commissioner to undertake the activity;
the manufacture of excisable goods in Kenya;
the importation into Kenya of excisable goods specified by the Cabinet Secretary under section 28 as requiring an excise stamp;
the supply of excisable services;
the use of spirit or illuminating kerosene to manufacture goods in Kenya that are not excisable goods; or
the carrying out of any other activity in Kenya for which the Commissioner, by notice in the Gazette, may impose a requirement for a licence.
A person in contravention shall be liable for the excise duty payable
in respect of the excisable goods or services at the rate specified in the
in addition to any penalty or sanction imposed on the person under
this Act or the Tax Procedures Act, 2015 for breach.
[Act No. 38 of 2016, s. 23, Act No. 15 of 2017, s. 3.]
Issue of licence (s.17 EDA)
The Commissioner may refuse an application under section 16 if satisfied that;
(a) the applicant has been convicted of an offence under this Act or the Tax Procedures Act, 2015;
(b) the applicant has been convicted of an offence involving dishonesty or fraud under any law;
(c) the applicant;
is or has been declared bankrupt or insolvent; or
is in the process of liquidation or receivership;
(d) in the case of an application to be a manufacturer of excisable goods,
the factory, plant or equipment, specified in the application is
not adequate to manufacture or secure excisable goods;
(e) the applicant has not kept proper records as required under any
tax law or has otherwise failed to comply with its obligations under
a tax law; or
(f) paragraphs (a), (b), (c) or (e) apply to a person related to
the applicant and the Commissioner is satisfied that the related person
is reasonably expected to be involved in the conduct of the activity to
which the application relates.
The Commissioner shall give an applicant for a licence under section 16
written notice of the decision on the application and if the application
is refused, the notice shall include reasons for the refusal.