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

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Rev. 2007 VALUE ADDED TAX CAP 476 CONTENTS THE VALUE ADDED TAX ACT (CAP. 476.) 1. PRINCIPAL LEGISLATION …………………………………. Pages Sections of the Act ……………………………………………… 6 - 50 First Schedule ………………………………………………………… 51 Second Schedule ……………………………………………………… 52 - 63 Third Schedule ………………………………………………… 64 - 67 Fourth Schedule …………………………………………………… 68 Fifth Schedule ……………………………………………………… 69 - 83 Sixth Schedule ……………………………………………………… 84 - 88 Seventh Schedule ………………………………………………… 89 - 92 Eighth Schedule ………………………………………………….. 93 - 110 Ninth Schedule ………………………………………………… 111 2. SUBSIDIARY LEGISLATIONS Pages Value Added Tax Regulations …………………………………… 112 - 123 Value Added Tax (Appeals,) Rules, 1990 …………………… 124 - 127 Value Added Tax (Distraint) Regulations, 1990…………………… 128 - 132 Value Added Tax Act (Input Tax Prohibition,) Order, 2002……….. 133 - 134 Value Added Tax (Remission) (Investments) Regulations, 2004 135 - 136 Value Added Tax (Remission) (Official Aid Funded Projects) Order 2003 137 - 139 Value Added Tax (Tax Withholding) Regulations, 2004 140 – 140 Value Added Tax (Electronic Tax Registers) Regulations, 2004 141 - 145 2
Rev. 2007 VALUE ADDED TAX CAP 476 CHAPTER 476 THE VALUE ADDED TAX ACT ARRANGEMENT OF SECTIONS Section 1 - Short title and commencement. 2 - Interpretation. PRELIMINARY PART II - ADMINISTRATION 3 - Functions and powers of the Commissioner, and other officers, etc. 4 - Authorized officers to have powers of police officers. PART III - CHARGE TO TAX 5 - Charge to tax. 6 - Tax to be charged on taxable supplies and imported goods and services. 7 - Minister may amend schedules. 8 - Zero rating. PART IV - TAXABLE VALUE 9 - Value of supply and imported goods. PART V - DEDUCTION OF INPUT TAX 10 - Interpretation of Part. 11 - Credit for input tax against output tax. 11 A - Deduction of input tax on locally refined petroleum products. 11B - Deduction of tax on exempt goods 12 - Tax paid on stock, assets, building, etc., on registration. PART VI - COLLECTION AND RECOVERY OF TAX 13 - When tax is due and payable. 14 - Relief because of doubt or difficulty in recovery of tax. 14 A - Amnesty for additional tax, penalties etc. 15 - Additional tax for late payment. 3
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V.A.T. Act 2007 - Kenya Revenue Authority

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