|
|
EXEMPTIONS [Section
4(4), L.N. 237/1970.]
|
Visiting Heads of State and their accompanying staff on the occasion of official visits.
|
AIR PASSENGER SERVICE CHARGE REGULATIONS, 1998 [L.N. 75/1998, L.N. 161/1998, L.N. 68/2000.]
| 1. |
These Regulations may be cited as the Air Passenger Service Charge Regulations, 1998 and shall come into operation on the 1st September, 1998.
|
| 2. |
In these Regulations, unless the context otherwise requires—
“the customs” has the meaning assigned to it in section 2 of the Customs and Excise Act ( Cap. 472);
“outward passenger manifest” means a list of passengers aboard an aircraft taking off from an airport in Kenya;
“proper officer” has the meaning assigned to it under the Customs and Excise Act ( Cap. 472).
|
| 3. |
All collection agents shall be registered by the Commissioner using their Personal Identification Numbers issued by the Commissioner of Income Tax.
|
| 4. |
A collection agent or an airline shall collect the charge in accordance with section 3 of the Act from every passenger who purchases a ticket for an external or internal journey.
|
| 5. |
| (1) |
The collection agent shall, on or before the twentieth day of each month following the month in which the charge was collected, submit to the Commissioner a guaranteed or bankers cheque payable to the Commissioner for the total charge collected together with a return in Form APSC1 set out in the Schedule.
|
| (2) |
The monthly return submitted under paragraph (1) shall be supported by an outward passenger manifest.
|
|
| 5. |
(1) The collection agent shall, on or before the twenty fifth day of each month following the month in which the charge became payable, submit to the Commissioner a guaranteed or bankers cheque payable to the Commissioner for the total charge collected together with a return in Form APSC1 set out in the Schedule.
| (2) |
The monthly return submitted under paragraph (1) shall be supported by an outward passenger manifest.
|
|
| 6. |
The rate of exchange for any specified currency in any week shall be that notified by the customs in the week immediately preceding the week in which the charge is paid.
continued on page 16
|
| 6. |
The rate of exchange for any specified currency in any month shall be that notified by the International Air Transport Association (IATA) in the immediately preceding month.
|
SCHEDULE [Reg. 5, L.N. 161/1998, r. 3.]
KENYA REVENUE AUTHORITY CUSTOMS AND EXCISE DEPARTMENT AIR PASSENGER SERVICE CHARGE
|
|
FORM APSC1
|
|
|
.
|
|
|
For the Month of ......................... 20 ............
|
Name and Address ................................
|
|
................................................................
|
|
................................................................
|
|
PIN .........................................................
|
CHARGE PAID BY
CHEQUE NO. ...................................................... DATE .............................................
AMOUNT KSH.............................................................................................................
I/We ................................................... hereby declare that the above particulars are true.
|
.............................................................
|
.......................................................
|
|
Collection Agent
|
|
|
Date and Stamp
|
|
Checked and found correct
|
...............................................................
|
...........................................................
|
|
AIR PASSENGER SERVICE CHARGE (VARIATION
OF SERVICE CHARGE) REGULATIONS, 2012
[L.N. 28/2012].
Revoked by L. N. 98/2016, r. 3.
AIR PASSENGER SERVICE CHARGE
(VARIATION OF SERVICE CHARGE) REGULATIONS, 2016 [L.N. 102/2001, L.N. 28/2012, L.N. 98/2016.]
| 1. |
These Regulations may be cited as the Air Passenger Service Charge (Variation of Service Charge) Regulations, 2001. [L.N. 201/2001.]
|
| 1. |
These Regulations may be cited as the Air Passenger Service Charge (Variation of Service Charge) Regulations, 2012 and shall come into operation on the 1st July, 2012.
|
| 1. |
These Regulations may be cited as the Air Passenger Service Charge (Variation of Service Charge) Regulations, 2016.
|
| 2. |
| (a) |
by deleting the word “forty” appearing in subsection (1)(a) and substituting therefor the word "twenty";
|
| (b) |
by deleting the word “two" appearing in subsection (1)(b) and substituting therefor the word “three”. [L.N. 201/2001.]
|
|
| 2. |
| (a) |
by deleting the word "twenty" appearing in subsection (1)(a) and substituting therefor the word "forty"; and
|
| (b) |
by deleting the word "three" appearing in subsection (1)(b) and substituting therefor the word "five".
|
|
| 2. |
| (a) |
deleting the word "forty" appearing in subsection (1)(a) and substituting therefor the word "fifty"; and
|
| (b) |
deleting the word "five" appearing in subsection (1)(b) and substituting therefor the word "six".
|
|
| 3. |
The Air Passenger Service Charge (Variation of Service Charge) Regulations, 2001 (L.N. 102/2001) are revoked.
|
| 3. |
The Air Passenger Service Charge (Variation of Service Charge) Regulations, 2012 (L.N. 28/2012) are revoked.
|
AIR PASSENGER SERVICE CHARGE
ACT (APPORTIONMENT) ORDER, 2018 [L.N. 143/2018.]
| 1. |
This Order may be referred to as the Air Passenger Service Charge (Apportionment) Order 2018.
|
| 2. |
The proceeds of the charge collected under section 3(1) of the Act shall be apportioned among the Kenya Airports Authority, the Kenya Civil Aviation Authority and the Tourism Promotion Fund as follows—
| (a) |
in the case of the charge collected under paragraph (a)—
| (i) |
sixty percent thereof to the Kenya Airports Authority, |
| (ii) |
twenty percent to the Kenya Civil Aviation Authority; and |
| (iii) |
twenty percent to the Tourism Promotion Fund; and |
|
| (b) |
in the case of the charge collected under paragraph (b)—
| (i) |
fifty percent thereof to the Kenya Airports Authority; |
| (ii) |
thirty percent to the Kenya Civil Aviation Authority, and |
| (iii) |
twenty percent to the Tourism Promotion Fund. |
|
|
|
