V.A.T. Act 2007 - Kenya Revenue Authority
V.A.T. Act 2007 - Kenya Revenue Authority
V.A.T. Act 2007 - Kenya Revenue Authority
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Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476<br />
23. <strong>Kenya</strong> Police, National Security Intelligence Service, Administration Police,<br />
<strong>Kenya</strong> Wildlife Service and <strong>Kenya</strong> Prisons.<br />
Equipment, machinery, uniforms, uniform materials and motor vehicles, including<br />
aircraft and vessels imported or purchased for the official use of the <strong>Kenya</strong> Police,<br />
National Security Intelligence Service, Administration Police, <strong>Kenya</strong> Wildlife<br />
Service and <strong>Kenya</strong> Prisons, with the written approval of the Treasury.<br />
24. University Lecturers (Deleted by Finance <strong>Act</strong> 2001).<br />
25. Sports goods and equipment<br />
Goods imported or purchased by or on behalf of, or for donation to, the Ministry<br />
for the time being responsible for sports, with prior written approval of the<br />
Permanent Secretary to the Treasury given on the recommendation of the Permanent<br />
secretary to the Ministry responsible for sports, for sole use in the promotion of<br />
sports in <strong>Kenya</strong>;<br />
26. Registered Manufacturers in Customs Bonded Factories.<br />
Taxable goods imported by registered manufacturers approved by the<br />
Treasury,which are used in, wrought into or attached to goods manufactured by them<br />
for sale in the course of manufacture in a customs bonded factory.<br />
27. Permanent Secretaries, Provincial Commissioner, Clerk of the National<br />
Assembly and Judges (Deleted by Finance <strong>Act</strong> 2001).<br />
28. Aga Khan Development Network.<br />
Materials and equipment, including motor vehicles imported pursuant to the<br />
accord of co-operation for development, between the Government and the Aga<br />
Khan Development Network, subject to the written authority of the Permanent<br />
Secretary to the Treasury.<br />
29. Entrants in Motor Cycle Rallies.<br />
(1) One motor cycle specially designed for rallying for each entrant in a motor<br />
cycle rally and the spare parts thereof specified in paragraph (2), which-<br />
(a) are imported or purchased prior to clearance through Customs for use in a<br />
motor cycle rally;<br />
(b) having been imported under section 143 of the Customs and Excise <strong>Act</strong><br />
for use in a motor cycle rally, are purchased during the period of<br />
temporary importation by an entrant in a motor cycle rally resident in<br />
<strong>Kenya</strong> for use in the rally;<br />
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