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

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Rev. 2007 VALUE ADDED TAX CAP 476 (2) Where any person who is required under subsection (1) to produce proof that tax has been paid on any goods fails to do so within seven days those goods shall be liable to forfeiture. (3) The Commissioner may seize taxable goods, aircraft, vehicle, vessel, animal or other thing liable to forfeiture under this Act or which he has reasonable grounds to believe is liable to forfeiture; and the taxable goods, aircraft, vehicle, vessel, animal or other thing may be seized whether or not a prosecution for an offence under this Act which rendered it liable for forfeiture has been, or will be, taken. (4) Any taxable goods, aircraft, vehicle, vessel, animal or other thing seized and detained under this Act shall be kept or taken to such place of security as the Commissioner may decide. (5) The Commissioner may, at any time prior to the commencement of proceedings under this Act relating to an aircraft, animal, vehicle, vessel, taxable goods or other thing which has been seized under this Act, release it to the person from whom it was seized, if he is satisfied that it was not liable to seizure. (6) No officer shall be liable to legal proceedings for any action taken in good faith in accordance with this section. Procedure on seizure. 50. (1) Where a thing has been seized under this Act, then, unless the thing was seized in the presence of the owner, or in the case of a vessel, or aircraft, of the master thereof, the officer effecting the seizure shall, within one month of the seizure, give notice in writing of the seizure and of the reasons therefore to the owner thereof or, in the case of the vessel or aircraft, the master thereof: Provided that – (i) no notice shall be given where a person has, within the period of one month, been prosecuted for the offence by reasons of which the thing has been seized, or the offence has been compounded under section 55 and if, after the notice has been given but before condemnation of the thing in accordance with this Act - (a) a prosecution is brought, then the thing shall be dealt with in accordance with section 51 as if no notice has been given; (b) the offence has been compounded, then the thing shall be dealt with in accordance with section 54 as if no notice has been given; 44
Rev. 2007 VALUE ADDED TAX CAP 476 (ii) where the thing has been seized in the presence of a person coming within the definition of the owner for the purposes of this Act, then it shall not be necessary for the officer effecting the seizure to give notice of thereof to any persons coming within that definition; (iii) a notice given to a person coming within the definition of owner shall be deemed to be notice to all other persons coming within that definition; (iv) where no person coming within the definition of owner is known, then it shall not be necessary for the officer effecting the seizure to give notice thereof to any person. (2) Where goods which are of perishable nature are seized, the Commissioner may direct that the goods shall be sold forthwith, either by public auction or by private treaty, and that the proceeds of sale shall be retained and dealt with as if they were the goods. (3) Where anything liable to forfeiture has been seized then - (a) if a person is being prosecuted for the offence by reason of which the thing was seized, the thing shall be detained until the determination of such prosecution and dealt with in accordance with section 51; (b) in any other case the thing shall be detained until one month after the date of seizure, or the date of notice given under subsection (1), as the case may be; and if no claim is made therefor as provided in subsection (4) within the period of one month, the thing shall thereupon be deemed to be condemned. (4) Where anything liable to forfeiture under this Act has been seized, then subject to proviso (i) to subsection (1) and to subsection (3) (a), the owner thereof may, within one month of the date of the seizure or the date of a notice given under subsection (1) as the case may be, by notice in writing to the Commissioner claim the thing. (5) Where a notice of claim has been given in accordance with subsection (4), then the thing seized shall be detained by the Commissioner to be dealt with under this Act: Provided that the Commissioner may permit the thing to be delivered to the person making the claim (hereinafter in this Part referred to as “the claimant”) subject to the claimant giving payment for the value thereof, as determined by the Commissioner in the event of its condemnation. 45
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V.A.T. Act 2007 - Kenya Revenue Authority

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