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 />
LEGAL NOTICE NO. 195<br />
IN EXERCISE of the powers conferred by Section 58 of the Value Added Tax <strong>Act</strong>, Cap.<br />
476 the Minister for Finance makes the following Regulations:-<br />
L.N. 400/89<br />
L.N. 83/90<br />
L.N. 219/90<br />
L.N. 195/94<br />
L.N. 121/96<br />
L.N. 42/97<br />
L.N.100/97<br />
L.N.544/97<br />
L.N.70/98<br />
L.N.67/99<br />
L.N 165/99<br />
L.N.176.2001<br />
L.N.94/2002<br />
L.N 52/2004<br />
L.N. 49/2005<br />
THE VALUE ADDED TAX<br />
REGULATIONS, 1994<br />
Citation and<br />
commencement<br />
1. These Regulations may be cited as the Value Added Tax Regulations, 1994 and shall<br />
come into operation on the 17 th June, 1994<br />
Interpretation. 2. In these Regulations, unless the context otherwise requires -<br />
"personal identification number" means the personal identification number<br />
required under section 132 of the Income Tax <strong>Act</strong>.<br />
“register” means an electronic tax register referred to in paragraph 6(5) of the<br />
Seventh Schedule to the <strong>Act</strong> and includes an electronic tax printer and special secure<br />
fiscal device for record signing;<br />
Application for<br />
registration.<br />
3. (1) Applications for registration under paragraphs 1 and 3 of the Sixth Schedule to<br />
the <strong>Act</strong> shall be submitted on Form VAT 1.<br />
(2) Any person who knowingly:-<br />
(a) gives false information on Form VAT 1; or<br />
(b) fails to give full information on Form VAT 1; or<br />
(c) makes application on Form VAT 1 to register a person who is already registered,<br />
shall be guilty of an offence.<br />
(3) The certificate of registration shall be issued on Form VAT 2.<br />
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