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

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Rev. 2007 VALUE ADDED TAX CAP 476 any period specified by the Commissioner; (b) to attend at such time and place as the Commissioner may specify, for the purposes of being questioned, in respect of any matter of transaction appearing to be relevant to the tax liability of any person. Made on 10 th June, 2004 DAVID MWIRARIA, Minister for Finance. 140
Rev. 2007 VALUE ADDED TAX CAP 476 LEGAL NOTICE NO. 110 IN EXERCISE of the powers conferred by section 58 of the Value Added Tax Act, Minister for Finance makes the following regulations:- THE VALUE ADDED TAX (ELECTRONIC TAX REGISTERS) REGULATIONS, 2004 Citation and commencement. Interpretation. 1. These Regulations may be cited as the Value Added Tax (Electronic Tax Registers) Regulations, 2004, and shall come into operation on the 1 st January 2005. 2. In these regulations, unless the context otherwise requires- "register" means an electronic tax register referred to in paragraph 6(5) of the Seventh Schedule to the Act and includes an electronic tax printer and a special secure fiscal device for record signing; "user of a register" means any person required, under paragraph 6(5) of the Seventh Schedule to the Act, to use a register; Application. 3. (1) These regulations apply to persons who are required, under paragraph 6(5) of the Seventh Schedule to the Act, to use a register. (2) A user of a register shall use the register as required and in accordance with these regulations. Prescribed type and description of register. Use of register, etc. 4 Registers of the type and description that satisfy the technical requirements set out in the First Schedule to these Regulations are prescribed for the purposes of paragraph 6(5) of Seventh Schedule to the Act 5. A user of a register shall – (a) submit a logo unique to his business to the Commissioner, who shall keep a register of such logos; (b) have the register examined and recorded by the Commissioner and obtain a unique register identification number in respect of that register before putting it into use. (c) permanently affix the register’s identification number obtained under paragraph (b) on the register; (d) use the register to record only own sales and not to allow its use to record the sales of any other persons; 141
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V.A.T. Act 2007 - Kenya Revenue Authority

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