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

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Rev. 2007 VALUE ADDED TAX CAP 476 (a) items permanently attached to buildings; or (b) such goods for use in hotels and restaurants subject to the approval of the Commissioner. 4. Household or domestic electrical appliances other than those approved by the Commissioner for use in the manufacture of taxable goods or the supply of taxable services. 5. Entertainment services. 6. Restaurant services. 7. Accommodation services. 8. Taxable supplies for use in staff housing and similar establishments for the welfare of staff. Made on the 13 th June, 2002. C. M. OBURE Minister for Finance. 134
Rev. 2007 VALUE ADDED TAX CAP 476 LEGAL NOTICE NO. 51 IN EXERCISE of the powers conferred by section 58 of the Value Added Tax Act, the Minister for Finance makes the following Regulations – THE VALUE ADDED TAX (REMISSION) (INVESTMENTS) REGULATIONS, 2004 Citation Application for remission 1. These Regulations may be cited as the Value Added Tax – (Remission) (Investments) Regulations, 2004 and shall come into operation on the 10 th June, 2004. 2. (1) An application for remission of tax under section 23(3)(a) of the Act shall be made in writing to the Minister (2) The application referred to in paragraph (1) shall be submitted together with a detailed list of the goods in respect of which the application is made. (3) The application referred to in paragraph (1) shall include the following for the Investment referred to in section 23(3)(a) of the Act – (a) the total value of the investment in Kenya shillings; (b) a full description of the investment including, where applicable, the physical location of the investment; (c) the personal identification number of the applicant; (d) a report of a feasibility study of the investment with sufficiently detailed proforma cash flow statement including the itemization of the cash flows for – (i) all traded or tradable goods to be produced, undertaken or purchased; and (ii) any financial obligations or commitments. Minister may require further Information, Inspection 3. The Minister may require the applicant to - (a) furnish such further information as the Minister may consider appropriate; and (b) allow and facilitate the inspection of the goods to which the application relates Only one application 4. (1) Only one application shall be made with respect to an investment except as 135
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V.A.T. Act 2007 - Kenya Revenue Authority

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