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

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