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

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Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476<br />

(c) High Density Polyethylene (H.D.P.E.) sheetings in rolls for use in lining dams in<br />

a farm;<br />

(d) Polyvinyl Chloride (P.V.C.) or polyethylene for use in covering green houses,<br />

Which the Commissioner is satisfied, upon the recommendation by the Director of<br />

Agriculture, that they are for agricultural, horticultural or floricultural use in such<br />

quantities as the Commissioner may allow.<br />

24. Mosquito Nets (Deleted as per the Finance <strong>Act</strong> 2002).<br />

25. Films and Plates (Deleted as per the Finance <strong>Act</strong> 2002)<br />

26 Jet fuel and Aviation spirit.<br />

Jet fuel and aviation sprit purchased by an aircraft owner or operator for<br />

use in an aircraft engine.<br />

27. Electrical energy imported for distribution into the national grid.<br />

4 of 2004<br />

s.44<br />

28. Electronic Tax Register<br />

Electronic tax registers of such type and description as may be prescribed,<br />

imported or purchased locally prior to the 30 th June, 2006 on the<br />

recommendation of the Commissioner and subject to such conditions as the<br />

Commissioner may specify.<br />

PART C - ZERO-RATING OF GOODS AND SERVICES IMPORTED OR<br />

PURCHASED BY PERSONS WITH DIPLOMATIC PRIVILEGES<br />

Cap. 179<br />

Taxable goods or services imported or purchased by persons with diplomatic<br />

privileges<br />

under the Privileges and Immunities <strong>Act</strong> certified by the Minister for the time being<br />

responsible for foreign affairs subject to such conditions as the Commissioner may<br />

require.<br />

110

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