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 />
L.N. 121/96.<br />
L.N. 52/2004.<br />
(2) Where payment is made by cheque, the cheque shall be made payable to the<br />
"Commissioner of Value Added Tax" and shall be crossed and endorsed with the<br />
words "account payee only";<br />
(3) All tax payments shall be made by banker’s cheque, bank guaranteed cheque<br />
or cash or by such other method of payment as may be approved by the<br />
Commissioner.<br />
(4) Where any cheque is not honoured upon presentation, the amount stated<br />
thereon shall be deemed not to have been paid and additional tax shall become due<br />
and payable in respect of that amount until such time as it is paid, notwithstanding<br />
that the cheque may subsequently be honoured on presentation.<br />
(5) Any fraction of a shilling due on any return shall be ignored.<br />
Export of taxable<br />
goods and<br />
services.<br />
L.N. 219/90.<br />
L.N. 121/96.<br />
L.N. 42/97.<br />
10. (1) Subject to section 8 of the <strong>Act</strong> and the Fifth Schedule to the <strong>Act</strong>, any<br />
taxable goods or taxable services exported by a registered person shall be zero-rated if<br />
evidence of exportation consisting of -<br />
(a) a copy of the invoice showing the sale of the goods or services to the<br />
purchaser; and<br />
(b) in the case of goods, copies of the bill of lading, road manifest or airway bill, as<br />
the case may be; and<br />
(c) in the case of goods, the export entry duly certified by the proper officer of<br />
customs at the port of export, is maintained on file by the registered person for<br />
examination by an authorized officer on demand and;<br />
L. N. 42/97.<br />
(d) in the case of sugar and all excisable goods, a certificate signed by the<br />
Commissioner of Customs that the goods have been examined and loaded into<br />
sealable vehicles or containers under a tamper proof seal and seal number duly<br />
endorsed on the export entry.<br />
(2) Subject to section 8 of the <strong>Act</strong> and the Fifth Schedule to the <strong>Act</strong>, any taxable<br />
goods or taxable services supplied by a registered person to an export processing zone<br />
enterprise, or to a registered person manufacturing goods in a customs bonded factory<br />
for export, or to any person or organisation as specified in the Eighth Schedule to the<br />
<strong>Act</strong> shall be zero rated if evidence of the supply consisting of –<br />
(a) a copy of the invoice showing the supply of the goods<br />
or services to the purchaser;<br />
(b) proof of the payment made in respect of the goods or<br />
services supplied;<br />
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