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

Rev. 2007 VALUE ADDED TAX CAP 476
(5) Any person who, being a person required to make an attribution under
subsection (3) and (4) -
(a) fails to do so; or
(b) having done so, fails to notify the Commissioner,
shall be guilty of an offence.
(6) The Minister may, by order published in the Gazette, provide in
relation to such supply and importation as the order may specify, that tax
charged on them is to be excluded from the deduction of input tax under this
section; and-
(a) any such provision may be determined by reference to the
description of goods or services supplied or goods or services
imported or to the person of whom they are supplied, the purposes
for which they are supplied or imported, or any
circumstances whatsoever;
(b) such an order may contain provision for consequential relief from
output tax.
Deduction of
input tax on
locally refined
petroleum
products.
8 of 1991, s. 40
Deduction of tax
on exempt goods
6 of 2005 s.7
Tax paid on stock,
assets, building,
etc. on
registration.
9 of 1992, s.22
6 of 1994,s. 20.
4 of 1999,s. 21
10 of 2006, s.6
11A. Subject to section 6(5), input tax paid on ingredients and services
used in the processing of locally refined taxable petroleum products may be
deducted from the tax payable on those products in accordance with section
11.
11B. Where a registered person acquires any goods exempt from tax under
Part II (i) of the Second Schedule, the price paid for such goods shall,
notwithstanding any other provision of this Act, be deemed to be inclusive of
tax which may be deducted in accordance with section 11.
12. (1) When on the date he becomes registered, a person –
(a) has in stock goods on which tax has been paid and which are
intended for use in making taxable supplies; or
(b) has constructed a building or civil works or has purchased assets for use
in making taxable supplies,
he may, within thirty days, or such longer period as the Commissioner may, in
any particular case, allow claim relief from any tax shown to have been paid on
goods in stock or on the construction of such buildings or civil works or the
purchase of such assets:
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