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

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Rev. 2007 VALUE ADDED TAX CAP 476 for consumption by a person in Kenya; “shipstores” means goods for use in aircraft and vessels engaged in international transport for consumption by passengers and crew and goods for sale on board; “supply” includes – (a) the sale, supply or delivery of taxable goods to another person; (b) the sale or provision of taxable services to another person; (c) the appropriation by a registered person of taxable goods or services for his own use outside of the business; (d) the making of a gift of any taxable goods or taxable services; (e) the letting of taxable goods on hire, leasing or other transfers; (f) the provision of taxable services by a contractor to himself in constructing a building and related civil engineering works for his own use, sale or renting to other persons. (g) Deleted 2007 (h) the appropriation by a registered person of taxable goods or services for his own use inside of the business where if supplied by another registered person, the tax charged on such goods or services is excluded from the deduction of input tax; (i) any other disposal of taxable goods or provision of taxable services; “tax” means the value added tax chargeable under this Act; “tax computerized system” means any software or hardware for use in storing, retrieving, processing or disseminating information relating to tax; “tax period” means one calendar month; “taxable goods” means electricity and any goods other than those specified in the Second Schedule; “taxable person” means any person liable to apply for registration under the Sixth Schedule, but does not include an export processing 12
Rev. 2007 VALUE ADDED TAX CAP 476 zone enterprise; “taxable services” means any services not specified in the Third Schedule; “taxable value” means the value determined in accordance with section 9; “Tribunal” means an Appeals Tribunal established under section 32; “vehicle” includes every description of conveyance for the transport by land of human beings or goods; Cap. 131. No. 8 of 2004 “winnings” has the meaning assigned to it in section 2 of the Betting, Lotteries and Gaming Act. (2) For the purposes of this Act, goods shall be classified by reference to the tariff numbers set out in Annex 1 to the Protocol on the Establishment of the East African Community Customs Union and in interpreting that Annex, the general rules of interpretation set out therein shall, mutatis mutandis, apply. PART II - ADMINISTRATION Functions and powers of the Commissioner and other officers. 10 of 1990, s. 14. 4 of 1999,s. 19. 4 of 2004,s. 30 3. (1) Deleted by Finance Act 2004. (2) The Commissioner shall be responsible for the control and collection of, and accounting for, tax, and shall, subject to the direction and control of the Minister, have the superintendence of all matters relating thereto. (3) The Commissioner may - (a) authorize any other officer appointed under this section to perform any of the functions of the Commissioner under this Act, or the regulations, except this subsection; or (b) subject to the approval of the Board of Directors of the Authority, by notice in the Gazette, appoint such other person as he may determine to perform any of the Commissioner’s functions under this Act requiring expert knowledge or skill subject to such limitations as the Commissioner may think fit. (3A). Subject to this Act, every appointment under paragraph (b) of subsection (3) shall be made upon such terms and conditions of service as may be approved by the Board of Directors of the Authority. 13
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V.A.T. Act 2007 - Kenya Revenue Authority

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