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

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Rev. 2007 VALUE ADDED TAX CAP 476 per investment provided in paragraph (2) (2) A second application in respect of the same investment may be made if the applicant demonstrates to the satisfaction of the Minister that the additional application relates to a separate phase of the investment or an expansion thereof. Remission not for certain goods Condition relating to inspection, etc Further conditions to remission. Revocation of remission 5. Remission shall not be granted in respect of stocks in trade, consumables, office furniture, typewriters, copying equipment, stationery, kitchenware, crockery, linen, draperies, carpets (in single pieces), safes and refrigerators. 6. It is a condition of a remission that the person to whom a remission has been granted shall – (a) allow and facilitate the inspection of the goods in respect of which the remission relates; and (b) avail to the Commissioner the records of such goods for purposes of inspection and audit. 7. The Minister may attach such further conditions to a remission as he considers necessary. 8. The Minister may revoke a remission if any condition set out in regulation 6 or attached under regulation 7 is breached. Made on the 10 th June, 2004 DAVID MWIRARIA, Minister for Finance. 136
Rev. 2007 VALUE ADDED TAX CAP 476 LEGAL NOTICE NO. 67 IN EXERCISE of the powers conferred by section 23 of the Value Added Tax Act, the Minister for Finance makes the following Order:- THE VALUE ADDED TAX (REMISSION) (OFFICIAL AID FUNDED PROJECTS) ORDER, 2003. 1. This Order may be cited as the Value Added Tax (Remission) (Official Aid Funded Projects) Order, 2003 and shall come into operation on the 13 th June, 2003 2. The whole of the tax payable on taxable services, materials and equipment, including vehicles which the Commissioner is satisfied are for use in the construction equipping or execution of an aid funded project, to be, or in the process of being carried out pursuant to an agreement between the Government and a foreign government, or a foreign or international agency, institution, foundation or organization, supplying or making available aid funds, materials or equipment (in this Order referred to as “the aid agency”) is remitted subject to the conditions set out in paragraph 3. 3. The conditions referred to in paragraph 2 are that:- (a) the agreement expressly provides for remission of tax on taxable services, materials and equipment, including vehicles; (b) the agreement provides that:- (i) (ii) (iii) the materials and equipment, including vehicles, shall become the property of the Government, any public university, the Kenya Medical Research Institute, the Kenya Bureau of Standards or such other non-profit making organizations in Kenya as the Ministry may, by notice in the Gazette, specify for the purpose of this Order, or the materials and equipment belong to, and whilst in Kenya, continue to belong to the aid agency; or that both the conditions specified in this subparagraph apply; (c) the implementing agency shall, at all reasonable times, make the records of the materials and equipment available to an authorized 137
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V.A.T. Act 2007 - Kenya Revenue Authority

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