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

Rev. 2007 VALUE ADDED TAX CAP 476
LEGAL NOTICE NO. 53
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 (TAX WITHHOLDING) REGULATIONS, 2004
Citation and
Commencement.
Interpretation.
1. These Regulations may be cited as the Value Added Tax (Tax
withholding) Regulations, 2004 and shall come into operation on the 11th
June, 2004.
2. In these Regulations, unless the context otherwise requires-
‘supplier’ means a person who receives a payment for taxable supplies
from a tax withholding agent;
‘tax withholding agent’ means a person who has been appointed as such
under section 19A of the Act.
Record,
acknowledgement of
payment.
3. Upon making payment to a supplier and deducting tax there from, a tax withholding agent
shall-
(a) keep such records and in such form and manner as the
Commissioner may direct; and
(b) furnish the supplier with an acknowledgement of the payment in such
form as the Commissioner may direct.
Where no tax is
withheld for a period.
4. Where no tax is withheld with respect to a period for which the tax
withholding agent would otherwise remit tax to the Commissioner under
section 19(A)(2) of the Act, the tax withholding agent shall furnish the
Commissioner with a return showing that no tax was withheld in that
period.
Supplier to issue
invoice.
Suppliers still file
returns.
Inspection of
Records.
5. A supplier who makes taxable supplies in respect of which tax is withheld
by the tax withholding agent shall issue an invoice showing separately the
amount of tax chargeable.
6. The withholding of tax by a tax withholding agent shall not relieve a
supplier of any obligation to file returns in accordance with the Act.
7. For the purposes of obtaining full information in respect of accounting for
tax withheld, the Commissioner may require any person-
(a) to produce for examination, at such time and place as the
Commissioner may specify, records, books of accounts, documents and
other records relating to the calculation or withholding of tax in respect of
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