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

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Rev. 2007 VALUE ADDED TAX CAP 476 (ii) exceeds Sh. 30,000 ... ... ... 3 per cent thereof (c) Where the goods or any part thereof are sold by public auction, the distraint agent's charges shall instead be calculated in the manner directed above by reference to the total amount realized on sale after deduction of the auctioneer's commission under regulation 15. (d) For keeping possession of any attached goods after the expiration of ten days from the date of attachment for each day, or part thereof- ¼ per cent of the value of the goods with a maximum of Sh. 60. (e) Reasonable expenses incurred by the distraint agent in transporting goods attached, and such travelling expenses by car, or a rateable proportion thereof, as the Commissioner may approve. Made on the 31st May, 1990. GEORGE SAITOTI, Vice-President and Minister for Finance 132
Rev. 2007 VALUE ADDED TAX CAP 476 LEGAL NOTICE NO 95 IN EXERCISE of the powers conferred by section 11(6) of the Value Added Tax Act, the Minister for Finance makes the following Order :- THE VALUE ADDED TAX ACT ORDER, 2002 . 1. This Order may be cited as the Value Added Tax Order 2002 and shall come into operation on the 14 th June, 2002. 2. Any tax payable on the goods and services specified in the Schedule shall be excluded from deduction of input tax under sections 11 and 11A of the Act except where the goods are purchased as stock in trade. L.N.545/97 3. The Value Added Tax Order, 1997 is revoked. SCHEDULE (Para. 2) 1. All oils for use in vehicles (including motor vehicles and similar vehicles), ships, boats and other vessels. 2. (1) Passenger cars and minibuses, bodies, parts and services for the repair and maintenance of such vehicles and the leasing or hiring services of such vehicles other than - (a) goods and services used in the supply of passenger car and minibus hire and leasing services; (b) bodies, parts, and repair and maintenance services, used in the supply of repair and maintenance services for passenger cars and minibuses; and (c) passenger car and minibus parts used in the manufacture or repair and maintenance of taxable goods. (d) vehicles specifically designed or modified and primarily used for supply of taxable goods or services subject to prior approval by the Commissioner. (2) All motor vehicles (other than passenger cars and minibuses), bodies, parts and services for the repair and maintenance of such vehicles, except where the goods are used primarily for the supply of taxable goods and services. (3) For the purposes of this Order, "motor vehicle" means a self propelled vehicle intended for use on roads but does not include a tractor. 3. Furniture, fittings and ornaments of decorative items in buildings other than - 133
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V.A.T. Act 2007 - Kenya Revenue Authority

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