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

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Rev. 2007 VALUE ADDED TAX CAP 476 Provided that the Commissioner may, at any time, revoke an appointment under this subsection if he deems it appropriate to do so for protection of revenue. (2) A person appointed under subsection (1) shall, on purchasing taxable goods or services, withhold the tax payable thereon and remit the same directly to the Commissioner at such times as the Commissioner may direct. (3) For the avoidance of doubt, the withholding of tax under subsection (2) shall not relieve the supplier of taxable goods or services of the obligation to account for tax in accordance with this Act and the regulations. (4) Notwithstanding the foregoing provisions of this section, the Commissioner may, on application by the supplier of any goods or services to which subsection (2) applies, waive the requirements of this section in respect of tax due thereon, if satisfied that owing to the nature of the supplier’s business, it is impracticable to withhold and account for the in accordance with this section. Preservation funds 9 of 2007 s. 10 of 19B. (1) Where the Commissioner has reasonable cause to believe that a person - (a) has made taxable supplies on which tax has not been charged; or (b) has collected tax which has not been accounted for; and (c) is likely to frustrate the recovery of tax if information on the Commissioner’s suspicion under this subsection is disclosed to him, the Commissioner may make an ex-parte application to the High Court, in this section referred to as “the Court”, and the Court may issue an order to any person or institution holding funds belonging to the person, prohibiting the transfer, withdrawal or disposal of, or any other dealings involving such funds. (2) An order under subsection (1) shall have effect for 30 days and may be extended by the Court on application by the Commissioner. (3) A person whose funds are the subject of an order under this section may, within 15 days of being served with the order, apply to the Court to discharge or vary the order or dismiss the application. 28
Rev. 2007 VALUE ADDED TAX CAP 476 (4) Where the Court has issued an order under this section, the Commissioner shall, within a period of 30 days of the order, determine the tax due and payable, issue a notice of assessment and commence recovery of such tax in accordance with the provisions of this Act. (5) Upon issuance of a notice of assessment under subsection (4), the order shall automatically expire unless extended by the Court upon application by the Commissioner. (6) A person served with an order under this section who, in any way interferes with the funds to which it relates commits an offence. (7) A person who preserves funds or any account pursuant to a Court order under this section, shall for all purposes, be deemed to have acted within the authority thereof and such person and all other persons concerned shall be indemnified in respect of the actions taken in connection therewith, against all proceedings, civil or criminal and all process, judicial or extrajudicial, notwithstanding any provisions to the contrary in any written law, contract or agreement. Security on property for unpaid tax. 20. (1) Where a person being the owner of land or buildings on land situated in Kenya fails to pay a tax due and payable under this Act, the Commissioner may by notice in writing inform that person of his intention to apply to the Registrar of Lands for the land or buildings to be the subject of security for tax of an amount specified in the notice. (2) If a person on whom a notice has been served under this section fails to pay the whole of the amount specified in the notice within thirty days of the date of service of the notice, the Commissioner may by notice in writing direct the Registrar of Lands that the land and buildings, to the extent of the interest therein, be the subject of security for the tax of a specified amount and the Registrar shall, without fee, register the direction as if it were an instrument of mortgage over, or charge on, as the case may be, the land and buildings and thereupon that registration shall, subject to any prior mortgage or charge, operate while it subsists in all respects as a legal mortgage over or charge on the land or buildings to secure the amount of the tax. (3) The Commissioner shall, upon the payment of the whole of the amount of tax secured under subsection (2) by notice in writing to the Registrar of Lands, cancel the direction made under that subsection and the Registrar shall, without fee, record the cancellation thereupon and the direction shall cease to subsist. 29
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V.A.T. Act 2007 - Kenya Revenue Authority

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