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 />
(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 />
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