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The Petroleum Development Levy Order

Legal Notice 10 of 1992

Repealed
This Legal Notice was repealed on 2020-07-15 by The Petroleum Development Levy Order.
This is the version of this Legal Notice as it was when it was repealed.
The Petroleum Development Levy Order
Citation
Legal Notice 10 of 1992
Primary work
Petroleum Development Fund Act
Date
Language
English
Type
Legal Notice
Original enactment
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LAWS OF KENYA

PETROLEUM DEVELOPMENT FUND ACT

THE PETROLEUM DEVELOPMENT LEVY ORDER

LEGAL NOTICE 10 OF 1992

  • Published in Kenya Gazette Vol. XCIV—No. 3 on 17 January 1992
  • Commenced on 17 January 1992
  1. [Amended by Petroleum Development Fund Act Corrigenda (Corrigendum 10 of 1992) on 7 February 1992]
  2. [Amended by Petroleum Development Levy (Amendment) Order, 1993 (Legal Notice 36 of 1993) on 19 February 1993]
  3. [Amended by Petroleum Development Levy (Amendment) Order,1996 (Legal Notice 131 of 1996) on 18 June 1996]
  4. [Amended by Petroleum Development Levy (Amendment) (No.2) Order,1996 (Legal Notice 284 of 1996) on 13 September 1996]
  5. [Amended by Petroleum Development Levy (Amendment) Order, 1996 (Legal Notice 316 of 1996) on 8 November 1996]
  6. [Amended by Petroleum Development Fund (Imposition of Levy) Order, 2000 (Legal Notice 139 of 2000) on 24 November 2000]
  7. [Amended by Petroleum Development Fund (Imposition of Levy) Order, 2001 (Legal Notice 67 of 2001) on 4 May 2001]
  8. [Amended by Petroleum Development Levy (Amendment) Order, 2004 (Legal Notice 33 of 2004) on 28 May 2004]
  9. [Amended by Petroleum Development Levy (Amendment) Order, 2005 (Legal Notice 29 of 2005) on 22 April 2005]
  10. [Amended by Petroleum Development Levy (Amendment) Order, 2005 (Legal Notice 58 of 2005) on 10 June 2005]
  11. [Amended by Petroleum Development Levy (Amendment) Order, 2006 (Legal Notice 28 of 2006) on 13 April 2006]
  12. [Revised by 24th Annual Supplement (Legal Notice 221 of 2023) on 31 December 2022]
  13. [Revoked by The Petroleum Development Levy Order (Legal Notice 124 of 2020) on 15 July 2020]
1. This Order may be cited as the Petroleum Development Levy Order, 1992 and shall be deemed to have come into operation on the 1st September, 1990.2. In this Order, unless the context otherwise requires—"Collector" means the Commissioner;"levy" means the Petroleum Development Levy imposed by paragraph 3;"marketeer" means a person who engages in the business of importing, processing and marketing of petroleum products in Kenya and for the time being mean's any of the persons specified in the First Schedule;"petroleum fuels" means petroleum products excluding jet kerosene;"remitter" means a marketeer registered under paragraph 4(1) and (2).3. There shall be paid a levy on all petroleum fuels consumed in Kenya with a tariff code and description specified in the first and second columns, respectively, of the Third Schedule, at the rates specified in relation thereto in the third column of that Schedule;Provided that the levy shall not apply to petroleum fuels in the first column purchased by the Kenya Electricity Generating Company (KenGen) and supplied for the generation of electricity to M/S Aggreko International Projects Limited, contracted under the Government of Kenya funded Emergency Power Supply Project before 31st December, 2007.4. (1) A person who is a marketeer at the commencement of this Order shall on or before the expiration of thirty days after the commencement register with the collector as a remitter.
(2)A person who becomes a marketeer after the commencement of this Order shall on or before the last day of the month immediately following the month in which he becomes a marketeer register with the collector as a remitter.
(3)Registration under this paragraph shall be affected by furnishing the collector with a completed copy of Form 1 in the Second Schedule.
(4)A person registered as a remitter who ceases either permanently or temporarily to be a marketeer shall, within thirty days of so ceasing, notify the collector accordingly in writing specifying the reasons for his ceasing to be a remitter.5. (1) The remitter shall pay the levy to the collector immediately at the time of importation of petroleum fuel or at the time of its delivery from the refinery.
(2)Payment of the levy shall be accompanied by Form 2 set out in the Second Schedule, which shall be submitted in triplicate.
(3)The collector shall maintain records of importation and submit to the Cabinet Secretary a monthly return of payment of the levy received during the month in the manner prescribed in Form 3.
(4)The remitter shall make a monthly return to the Cabinet Secretary in the manner prescribed in Form 4.
(5)The collector shall remit to the Cabinet Secretary all the levy paid during the month.6. Without prejudice to any other form of remedy, any monies payable under this Order that remains unpaid for a period of thirty days after the date that the same ought to be paid shall be recoverable summarily by the collector as a civil debt due and payable to the Petroleum Development Fund.7. Notwithstanding the provisions of paragraphs 5 and 6 if a remitter fails to pay an amount payable by way of a levy within the time prescribed by this Order a sum equal to three per cent of that amount shall be added to the amount for each month or part of a month thereafter that the amount due remains unpaid.[LN 36 of 1993, s. 2, LN 284 of 1996, s. 2, LN 139 of 2000, s. 2, LN 58 of 2005, s. 2, LN 28 of 2006, s. 2.]

FIRST SCHEDULE [para. 2]

LIST OF MARKETEERS

[L.N. 131/1996, s. 3, L.N. 316/1996, s. 2, L.N. 29/2005, s. 2.]
1.Mobil Oil Kenya Limited.
2.Kenya Shell Limited.
3.Total Kenya Limited.
4.Caltex Oil (Kenya) Limited.
5.Kobil Petroleum Limited.
6.Kenya Oil Company Limited.
7.Oil Com (Kenya) Limited.
8.Tecaflex Limited.
9.National Oil Corporation of Kenya.

SECOND SCHEDULE

FORMS

FORM 1(r. 4)
  
[LN 36 of 1993, s. 2, LN 131 of 1996, s. 3, LN 29 of 2005, s. 2, LN 58 of 2005, s. 3.]
THE PETROLEUM DEVELOPMENT FUND ACT, 1991
(Cap. 426)
 
Registration of Marketeer as required by paragraph 4(3) of the Petroleum Development Levy Order, 1992.
1.Name of Marketer ...............................................
2.Personal Identification Number .....................................................
3.Postal Address ..................................................
4.Place of Business ...............................................Road/Street ........................................................Town ...............................................................
   
   
5.Date ......................... Signed ...........................(Authorized Officer)Note.- This registration form must be forwarded to the Commissioner of Customs and Excise, Customs and Excise Department, P. 0. Box 40160, Nairobi.

_______________________________

FORM 2(r. 5(2))
(in Triplicate)
THE PETROLEUM DEVELOPMENT FUND ACT, 1991
(Cap. 426)
KENYA REVENUE AUTHORITY
FORM FOR PAYMENT OF PETROLEUM DEVELOPMENT LEVY
(To be completed by remitter)
1.Name of remitter .......................................................................
2.Personal Identification Number .........................................................
3.Customs Code Number ..................................................................
4.Address of remitter .................................................................
5.Petroleum fuels entered and the levy payable—
Tariff numberTariff descriptionQuantity enteredAmount of levy
........   
TOTAL LEVY PAYABLE 
I CERTIFY that the levy payable to the Commissioner of Customs is Kshs ............ for which payment has been made vide .................Date ..................................... Signed ............................(Remitter)
FOR OFFICIAL USE ONLY
Amount Received Kshs ....................... Receipt No.........................dated .........................................................................Date ................................... Signed ................................(Authorized officer)Size A4

_______________________________

 
 
 
FORM 3 
 
(in Triplicate)
THE PETROLEUM DEVELOPMENT FUND ACT, 1991
(Cap. 426)
KENYA REVENUE AUTHORITY
MONTH OF ..................
Monthly record required under paragraph 5(3) of the Petroleum Development Levy Order
To be completed by the collector
 TYPE OF FUEL AND VOLUME
MARKETERMotor Spirit SuperMotor Spirit RegularDieselKeroseneAviation GasolineJet Fuel,Kerosene typeFuelOilsBitumenLiquid Petroleum GasIndustrial Diesel OilLEVY PAID
..........           
TOTAL           
Dated ..............................Signed ...............................(Authorised Officer)Size A3

_______________________________

FORM 4(r. 5 (5))
 
(In Triplicate)
THE PETROLEUM DEVELOPMENT FUND ACT, 1991
(Cap. 426)
KENYA REVENUE AUTHORITY
MONTHLY RETURN OF PETROLEUM DEVLOPMENT LEVY
(To be completed by Remitter)
Name of Remitter .........................................Personal Identification Number ........................Postal Address ...................... VAT No. .......................
Type of petroleum productVolume ImportedAmount of Levy Paid in Shs.
........  
Total Shs.  
RETURN FOR THE MONTH OF .............................................................Date .............................. Signed ....................................(Authorized officer)Size A4

THIRD SCHEDULE [para. 3]

RATE OF LEVY

[L.N. 284/1996, s.3(ii), L.N. 316/1996, s.2, L.N. 33/2004, s. 3, L.N. 28/2006, s. 3.]
Tariff No.Tariff DescriptionPetroleum Development Levy Rate
2709.00.10Condensates400.00 Per 1,000 litres at 20°C
2710.00.21Aviation spirit (gasolene)400.00 Per 1,000 litres at 20°C
2710.00.22Motor spirit (gasolene), premium400.00 Per 1,000 litres at 20°C
2710.00.23Motor spirit (gasolene), regular400.00 Per 1,000 litres at 20°C
2710.00.24Jet fuel (spirit type)400.00 Per 1,000 litres at 20°C
2710.00.25Special boiling point spirit and white spirit400.00 Per 1,000 litres at 20°C
2710.00.29Other light petroleum oils and preparations400.00 Per 1,000 litres at 20°C
2710.00.32Kerosene400.00 Per 1,000 litres at 20°C
2710.00.39Other medium petroleum oils and preparations400.00 Per 1,000 litres at 20°C
2709.00.10Condensates400.00 per 1,000 litres at 20°C
2710.00.21Aviation spirit (gasoline)400.00 Per 1,000 litres at 20°C
2710.00.22Motor spirit (gasoline), premium400.00 Per 1,000 litres at 20°C
2710.00.23Motor spirit (gasoline), regular400.00 Per 1,000 litres at 20°C
2710.00.24Jet fuel (spirit type)400.00 Per 1,000 litres at 20°C
2710.00.25Special boiling point spirit and white spirit400.00 Per 1,000 litres at 20°C
2710.00.29Other light petroleum oils and preparations400.00 Per 1,000 litres at 20°C
2710.00.32Kerosene400.00 Per 1,000 litres at 20°C
2711.00.39Other medium petroleum oils and preparations400.00 Per 1,000 litres at 20°C
2710.00.41Diesel oil (industrial, heavy, black, for low speed marine and stationery engines)400.00 Per 1,000 litres at 20°C
2710.00.43Other gas oil400.00 Per 1,000 litres at 20°C
2710.00.44Residual fuel oils (marine furnace similar fuel oils engines) of 125 cSt400.00 Per 1,000 litres at 20°C
2710.00.45Residual fuel of 180 cSt400.00 Per 1,000 litres at 20°C
2710.00.46Residual fuel oils of 280 cSt400.00 Per 1,000 litres at 20°C
2710.00.47Other Residual fuel oils400.00 Per 1,000 litres at 20°C
2711.11.00Liquefied natural gas400.00 Per 1,000 litres at 20°C
2711.12.00Liquefied propane400.00 Per 1,000 Kg at 20°C
2711.13.00Liquefied butanes400.00 Per 1,000 Kg at 20°C
2711.14.00Liquefied ethylene, propylene, butylenes and butadiene400.00 Per 1,000 Kg at 20°C
2711.19.00Other liquefied petroleum gases400.00 Per 1,000 Kg at 20°C
2711.21.00Natural gas in gaseous state400.00 Per 1,000 Kg at 20°C
2711.29.00Other petroleum gases400.00 Per 1,000 Kg at 20°C
2713.20.00Petroleum bitumen400.00 Per 1,000 Kg at 20°C
2713.90.00Other residues of petroleum petroleum oil or oils obtained from bituminous minerals400.00 Per 1,000 Kg at 20°C
2714.10,00Bituminous or oil shale and tar sands400.00 Per 1,000 Kg at 20°C
2714.00.00Bitumen and asphalt or asphalts and asphaltic rocks400.00 Per 1,000 Kg at 20°C
2715.00.00Bituminous mixtures400.00 Per 1,000 Kg at 20°C
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