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

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Rev. 2007 VALUE ADDED TAX CAP 476 Government and any foreign government, agency, institution, foundation, organization or any other aid agency; “owner”, in respect of any goods (whether taxable or not), aircraft, vessel, vehicle, plant or other thing, includes any person (other than an officer acting in his official capacity) being or holding himself out to be the owner, manufacturer, agent or the person in possession of, beneficiary interested in, or having control of, or power of disposition over, the goods, aircraft, vessel, vehicle, plant, or other thing; “registered manufacturer” means any manufacturer registered under the Sixth Schedule; “registered person” means any person registered under the Sixth Schedule; “regulations” means regulations made under section 58; “residential buildings” means dwellings built or used to accommodate persons for residential purposes; “restaurant” means any establishment supplying restaurant service, and includes cafeterias, fast-food outlets, snack bars, food stalls at exhibitions or sports arenas and similar establishments, but does not include – Cap. 108. (a) establishments operated by a charitable or religious organisation registered under the Societies Act for charitable or religious purposes; or (b) establishments operated by an educational or training institution approved by the Minister for the use of the staff and students of that institution; or (c) establishments operated by a medical institution approved by the Minister for the time being responsible for health for the use of the staff and students of that institution; or (d) canteens and cafeterias operated by an employer for the benefit of his low-income employees which the Commissioner may approve subject to such conditions as he may prescribe; “restaurant services” means the supply of food or beverages prepared for immediate consumption, whether or not such consumption is on the premises of the restaurant, and includes outside catering; “sale”, in relation to any goods, means – 10
Rev. 2007 VALUE ADDED TAX CAP 476 (a) any transaction whereby the goods are delivered by one person to another person pursuant to a contract of sale or other disposition whereby the ownership in the goods has passed or will pass to the person to whom the goods are delivered or to any other person for whom such person is acting as an agent; or (b) any transaction whereby one person passes the possession of any goods to any other person under an agreement, whether oral or in writing, which provides for the purchase of goods by the person to whom the possession thereof is delivered, or which provides that the property in the goods will or may pass to that person on the happening of any event; or (c) any transaction whereby the owner of the goods delivers to any person the possession of the goods on hire or any other arrangement whatsoever, which permits the person to whom the possession is delivered to use the goods for his own purposes or for the purposes of any other person, whether for any specified period or indefinitely, and whether or not that person is required to give the owner any consideration for the use of the goods by him or by any other person; or (d) any use of the goods for his own purposes outside of the business by the registered person or any other person liable to pay tax; “services” means (a) any supply by way of business that is not a supply of goods or money; or (b) anything which is not a supply of goods but is done for a consideration (including, if so done, the granting, assignment or surrender of any right); but does not include a service provided by an employee to his employer for a wage or salary. “service exported out of Kenya” means a service provided for use or consumption outside Kenya whether the service is performed in Kenya or outside Kenya, or both inside and outside Kenya; “service imported into Kenya” means a service provided by a person normally resident outside Kenya who is not required to register for tax in Kenya, or a service provided by an export processing zone enterprise for use or 11
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V.A.T. Act 2007 - Kenya Revenue Authority

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