East African Excise Management (Amendment) Act

This Act shall be deemed to have come into force on 1st July 2013.

The East African Excise Management Act, 1970 is amended in section 2 by inserting the following definitions in their alphabetical order—

“supply” as used in relation to services has the meaning assigned to it in the Value Added Tax Act;

East African Excise Management “telecommunications services” means a service for the transmission, emission, or reception of signals, writing, images, sounds, or information of any kind by wire, radio, optical, or other electromagnetic systems and includes the related transfer or assignment of the right to use capacity for such transmission, emission, or reception the provision of access to global or local information networks, but does not exclude a private network for the exclusive use of the person;

“value added services” means content, products or services offered in the telecom sector via the mobile platform and includes short messaging service and multimedia messaging service which afford the user flexibility in accessing other services including mobile betting, games, paying for services, products or promotions but does not include standard voice calls, peer to peer short messaging service and multimedia messaging service, fax transmission, internet, mobile money transactions and games promoted by a value added service provider licensed by the National Lotteries Board;

“value added tax” means value added tax imposed under the Value Added Tax Act;”