V.A.T. Act 2007 - Kenya Revenue Authority

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Rev. 2007 VALUE ADDED TAX CAP 476 23. Kenya Police, National Security Intelligence Service, Administration Police, Kenya Wildlife Service and Kenya Prisons. Equipment, machinery, uniforms, uniform materials and motor vehicles, including aircraft and vessels imported or purchased for the official use of the Kenya Police, National Security Intelligence Service, Administration Police, Kenya Wildlife Service and Kenya Prisons, with the written approval of the Treasury. 24. University Lecturers (Deleted by Finance Act 2001). 25. Sports goods and equipment Goods imported or purchased by or on behalf of, or for donation to, the Ministry for the time being responsible for sports, with prior written approval of the Permanent Secretary to the Treasury given on the recommendation of the Permanent secretary to the Ministry responsible for sports, for sole use in the promotion of sports in Kenya; 26. Registered Manufacturers in Customs Bonded Factories. Taxable goods imported by registered manufacturers approved by the Treasury,which are used in, wrought into or attached to goods manufactured by them for sale in the course of manufacture in a customs bonded factory. 27. Permanent Secretaries, Provincial Commissioner, Clerk of the National Assembly and Judges (Deleted by Finance Act 2001). 28. Aga Khan Development Network. Materials and equipment, including motor vehicles imported pursuant to the accord of co-operation for development, between the Government and the Aga Khan Development Network, subject to the written authority of the Permanent Secretary to the Treasury. 29. Entrants in Motor Cycle Rallies. (1) One motor cycle specially designed for rallying for each entrant in a motor cycle rally and the spare parts thereof specified in paragraph (2), which- (a) are imported or purchased prior to clearance through Customs for use in a motor cycle rally; (b) having been imported under section 143 of the Customs and Excise Act for use in a motor cycle rally, are purchased during the period of temporary importation by an entrant in a motor cycle rally resident in Kenya for use in the rally; 100
Rev. 2007 VALUE ADDED TAX CAP 476 (c) having been imported under conditions whereby they have been zerorated under this Schedule, or whereby remission or refund of tax has been granted by the Minister, are purchased by entrant in a motor cycle rally resident in Kenya for use in the rally; and (d) in the case of motor cycles, are assembled in Kenya and purchased by an entrant in a motor cycle rally for use in the rally. (2) Paragraph (1) shall apply to the following spare parts imported or purchased by an entrant in a motor cycle rally for use in the rally- (a) one engine assembly; (b) four sets of front shock absorbers; (c) four sets of rear shock absorbers; (d) twelve pairs of tyres. (3) Zero-rating under paragraph (1) shall be granted on condition that- (a) it applies only to motor cycles and parts thereof imported or purchased for use by bonafide entrants in a motor cycle rally resident in Kenya and recommended by the Automobile Association of Kenya; (b) where the motor cycle or spare parts thereof cease to be assigned for use in rallying or are disposed of in Kenya to persons not entitled to zerorating or remission of tax, tax shall become immediately payable at the appropriate rate; and (c) where a motor cycle imported or purchased pursuant to this item is not used in a rally, tax thereon shall immediately become payable at the rate applicable on the date the rally ends. 30. Kenya Military and Police Officers returning from United Nations peace-keeping missions outside Kenya. One passenger motor vehicle (excluding buses and minibuses of a seating capacity of more than 8 passengers and load carrying vehicles of a load carrying capacity exceeding 1.5 tonnes) imported by a military or police officer returning from a United Nations peace-keeping mission outside Kenya: Provided that: - 101
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V.A.T. Act 2007 - Kenya Revenue Authority

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