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

Rev. 2007 VALUE ADDED TAX CAP 476
each determination or meter reading.
(3) Notwithstanding the provisions of subsections (1) and (2), a registered
person may defer payment of tax due to a date not later than the twentieth day
of the month succeeding that in which the tax became due:
Provided that where the twentieth day of the month falls on a public
holiday, a Saturday or a Sunday, the return together with the payment of the tax
due, shall be submitted on the last working day prior to that public holiday, the
Saturday or the Sunday.
(4) Notwithstanding the provisions of subsection (3), the Commissioner
may require that a registered person shall pay tax at the time when he collects
that tax from his customer as part of the price of a taxable supply.
(5) Any tax chargeable under subsection (5) of section 6 shall be due
and payable -
(a) in the case of taxable goods cleared for home use directly at the port of
importation, or taxable goods entered for removal to an inland station
and there cleared for home use, at the time of customs clearance;
(b) in the case of taxable goods removed to a licensed warehouse
subsequent to importation, at the time of final clearance from the
warehouse for home use.
(c) in the case of taxable goods removed from an export processing zone at
the time of removal for home use;
(6) All tax shall be payable at the rate in force at the date upon which the
tax becomes due.
(7) Where any registered person who ceases to carry on business has any
taxable goods upon which tax has not been paid, he shall, in accordance with
the regulations, forthwith pay the proper amount of tax due on those goods.
Relief because
of doubt
or difficulty
in recovery of
tax.
4 of 2004.s.34
14. (1) Notwithstanding the provisions of this Act, the Commissioner may,
with the prior approval of the Minister, in any case where he is of the opinion
that there is –
(a) uncertainty as to any question of law or fact; or
(b) impossibility, or undue difficulty or expense, of recovery of tax,
(c) hardship or equity refrain from assessing or recovering the tax in
question and thereupon liability to the tax shall be deemed to be extinguished or
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