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

Rev. 2007 VALUE ADDED TAX CAP 476
(7) Notwithstanding the provisions of subsection (6), where the supplier
of a service to which that subsection applies is normally resident outside Kenya,
the Commissioner may, by notice in writing, appoint a person who is normally
resident in Kenya, as an agent for collecting the tax payable on the service and
remitting it to the Commissioner.
Minister may
amend Schedules.
10 of 1990,s. 17.
8 of 1991,s. 37.
7. (1) The Minister may, by order published in the Gazette –
(a) amend the First Schedule by increasing or decreasing any of the
rates of tax by an amount not exceeding twenty five per cent of the
rate set out therein; or
(b) amend, vary or replace the Sixth and Seventh Schedules.
(2) Every order made under subsection (1) shall be laid before the
National Assembly without unreasonable delay, and unless a resolution
approving the order is passed by the National Assembly within twenty days of
the day on which the National Assembly next sits after the order is so laid, it
shall thenceforth be void, but without prejudice to anything previously done
thereunder.
Zero rating.
10 of 1990, s. 18.
9 of 1992, s.19.
6 of 1994 S.19
8 of 1997, s. 17.
9 of 2000, s. 24.
8. (1) Where a taxable person supplies goods or services and the supply is
zero rated, then no tax shall be charged on the supply, but it shall, in all other
respects, be treated as a taxable supply and accordingly the rate at which tax is
treated as charged on the supply shall be nil.
(2) A supply or importation of goods is zero-rated by virtue of this
section if the goods are of the description for the time being specified in the
Fifth Schedule or Part A and Part B of the Eighth Schedule or the supply is of a
description so specified.
(3) A supply or importation of goods or services is zero-rated by virtue of
this section if the goods or services are of the description for the time being
specified in Part A of the Fifth Schedule or imported or purchased by persons
specified in Part C of the Eighth Schedule.
Value of supply
and of imported
goods.
10 of 1990,s. 19.
8 of 1991,s. 38.
9 of 1992,s. 20.
4 of 1993,s. 22.
8 of 1996,s. 12.
8 of 1997,s. 18.
9 of 2000,s. 25.
6 of 2001,s. 28.
PART IV - TAXABLE VALUE
9. (1) For the purpose of this Act, the taxable value of any supply of goods
or services shall be –
(a) in the case of a supply provided by the registered person to an
independent person dealing at arm’s length, the price for which the
supply is provided;
(b) otherwise than as provided under paragraph (a), the price at which
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