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

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Rev. 2007 VALUE ADDED TAX CAP 476 (a) the motor vehicle was purchased prior to the return of the officer into the country; (b) the exemption from tax liability under this Act or any other Act shall not exceed the limits specified in the table hereunder:- Category Military Officers Police Officers Maximum Tax exempted (Kshs) Category Private to Constable to 1 Senior Sergeant senior sergeant 800, 000/= Category II Warrant officer to Captain Inspector to Chief inspector 1,200,000/= Category III Major to Full Colonel Superintendent to Assistant Commissioner 1,500,000/= Category IV Brigadier and above Senior Assistant Commissioner and above 2,000,000/= PART B - SPECIAL GOODS SUBJECT TO ZERO- RATING The following goods imported or purchased before clearance through the customs or purchased before payment of tax generally shall be zero rated: 1. Aircraft Operations. (1) Any of the following goods which are imported or purchased for use by any airline designated under an air service agreement between Government and a foreign government- (a) aircraft; parts and accessories thereof, including engines; air navigational instruments; lighting, radio and radar apparatus and equipment; equipment of a specialized nature for the repair, maintenance and servicing of an aircraft; specialized aircraft loading and unloading equipment; ground signs, stairways for boarding and loading aircraft; catering stores; (b) Kerosene and aviation spirit solely for use in aircraft engines. (2) Any of the following goods which are leased or imported or purchased for use by an approved ground handler or caterer – (a) Equipment of a specialized nature for repairs, maintenance and servicing of an aircraft; 102
Rev. 2007 VALUE ADDED TAX CAP 476 (b) Specialised aircraft loading and unloading equipment; and (c) Stairways for boarding and loading aircraft. (3) Aircraft spare parts imported or purchased by aircrafts operators or persons involved in the business of aircraft maintenance; Provided that such spare parts shall be imported or purchased on the recommendation of the Director of Civil Aviation in such quantities and subject to such conditions as the Commissioner may specify. (4) Jet fuel (Kerosene type) purchased by an aircraft owner or operator for use in an aircraft engine. 2. Deceased Persons’ Effects. Used personal effects, subject to such limitations as the Commissioner may impose, which are not for resale and have been the property of a deceased person and have been inherited or bequeathed to the person to whom they are consigned. 3. Life Saving Apparatus. Life-belts, lifebuoys and other life saving equipment. 4. Passengers’ Baggage. Goods imported by passengers arriving from places outside Kenya subject to the limitations and conditions specified in the following paragraphs. (1) The goods shall be - (a) the property of and accompanying the passenger, except as provided in paragraph (8); (b) for the personal or household use of the passenger in Kenya; (c) of such kinds and in such quantities as the proper officer may allow. (2) Notwithstanding paragraph (1)(c), the following goods shall not be zero-rated under this item - (a) alcoholic beverages of all kinds, perfumed spirits and tobacco and manufactures thereof except as provided in paragraph (7); (b) fabrics in the piece; 103
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V.A.T. Act 2007 - Kenya Revenue Authority

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