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

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;
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