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Scheduled articles are those goods specified in the Fourth Schedule to Excise (Management and Tariff) Act, Cap 147.

Initial returns

Every manufacturer of the scheduled article shall, within 21 days of commencing manufacturing of the scheduled article or of an article manufactured by him becoming liable to duty, whichever is the earliest, submit to the Commissioner a return giving details of the manufacture by him of the scheduled article, its price and all other particulars as may be prescribed. When change occurs in any of the facts the particular of which have been given in the return the manufacturer shall notify the Commissioner of the change in writing within 15 days following the change.

Monthly returns

Every manufacturer of a scheduled article shall submit to the Commissioner a monthly return giving particulars of the following:

  1. the quantity or the number of scheduled articles sold by him during one month,
  2. the price at which the articles have been sold;

Time of submission of monthly returns

Monthly returns shall be submitted not later than the last working day of the month following the month to which the return relates

Penalty for failure to submit of monthly returns

 Any person who fails to submit a return within the prescribed time, shall pay a penalty of one hundred thousand shillings or one per centum of the tax payable in respect of the period covered by the return, whichever is greater and a further two hundred thousand shillings or two per centum of the tax payable in respect of the period covered by the return, whichever is greater shall be payable for each month or part of a month thereafter.