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 />
(a) the motor vehicle was purchased prior to the return of the officer<br />
into the country;<br />
(b) the exemption from tax liability under this <strong>Act</strong> or any other <strong>Act</strong><br />
shall not exceed the limits specified in the table hereunder:-<br />
Category Military Officers Police Officers Maximum Tax<br />
exempted (Kshs)<br />
Category Private to<br />
Constable to<br />
1 Senior Sergeant senior sergeant<br />
800, 000/=<br />
Category<br />
II<br />
Warrant officer to<br />
Captain<br />
Inspector to<br />
Chief inspector<br />
1,200,000/=<br />
Category<br />
III<br />
Major to<br />
Full Colonel<br />
Superintendent to<br />
Assistant Commissioner<br />
1,500,000/=<br />
Category<br />
IV<br />
Brigadier and above<br />
Senior Assistant<br />
Commissioner and above<br />
2,000,000/=<br />
PART B - SPECIAL GOODS SUBJECT TO ZERO- RATING<br />
The following goods imported or purchased before clearance through the customs<br />
or purchased before payment of tax generally shall be zero rated:<br />
1. Aircraft Operations.<br />
(1) Any of the following goods which are imported or purchased for use by<br />
any airline designated under an air service agreement between Government<br />
and a foreign government-<br />
(a) aircraft; parts and accessories thereof, including engines; air navigational<br />
instruments; lighting, radio and radar apparatus and equipment;<br />
equipment of a specialized nature for the repair, maintenance and<br />
servicing of an aircraft; specialized aircraft loading and unloading<br />
equipment; ground signs, stairways for boarding and loading aircraft;<br />
catering stores;<br />
(b) Kerosene and aviation spirit solely for use in aircraft engines.<br />
(2) Any of the following goods which are leased or imported or purchased for<br />
use by an approved ground handler or caterer –<br />
(a) Equipment of a specialized nature for repairs, maintenance and servicing<br />
of an aircraft;<br />
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