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

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Rev. 2007 VALUE ADDED TAX CAP 476 16 - Imported goods subject to Customs control. 17 - Registered person about to leave Kenya or business liquidated. 18 - Collection of tax by distraint. 19 - Power to collect tax from person owing money to the registered person. 19 A - Appointment of tax withholding Agent. 19B - Preservation of funds 20 - Security on property for unpaid tax. 21 - Tax payable to the Commissioner. 22 - Tax to be recovered as civil debt. 22A - (Repealed). PART VII - REMISSION, REBATE AND REFUND 23 - Remission of tax. 24 - Refund of tax. 24 A - Remission or refund of tax on bad debts. 25 - Erroneous refund, remission or rebate of tax. 25A – Fraud in relation to claims for tax refund 26 - Arrangements for bilateral relief from tax. PART VIII - REGISTRATION AND COLLECTION 27 - Registration. 28 - Administration, collection, etc. 28A – Application of information technology 28B – Users of the tax computerized system 28C – Cancellation of registered user 28D – Unauthorized access to or improper use of tax computerized system 28E – Interference with tax computerized system PART IX - PREVENTION OF EVASION OF TAX 29 - Commissioner may require security. 30 - Production of books, records, information, etc. 31 - Powers of inspection, etc. PART X - APPEALS 32 - Appeals Tribunal. 32A - Objections 33 - Reference of disputes to Tribunal. 34 - Powers of Tribunal. 35 - Disobedience of summons to give evidence, etc. 36 - Enforcement of order for costs. 37 - Rules. 4
Rev. 2007 VALUE ADDED TAX CAP 476 38 - Stay of suit pending appeal. PART XI - OFFENCES AND EVIDENCE 39 - Offences. 40 - False statements, etc. 40A - (Repealed). 41 - Liability of employers and officers of companies. 41 A - Protection of officers. 42 - Disclosure of information. 42 A - Disclosure of information. 43 - General penalty. 44 - Evidence. 45 - Powers of sentence. 46 - Powers of officers to prosecute. PART XII - FORFEITURE AND SEIZURE 47 - Taxable goods, vessels, etc. , to be liable to forfeiture. 48 - Power to seize packaging. 49 - Provisions relating to goods liable to forfeiture. 50 - Procedure on seizure. 51 - Effect of conviction, etc., on things liable to forfeiture. 52 - Procedure after notice of claim. 53 - Provisions relating to condemnation. 54 - Restoration of seizures. PART XIII -SETTLEMENT OF CASES BY THE COMMISSIONER 55 - Power of Commissioner to compound offences by agreement. PART XIV - MISCELLANEOUS PROVISIONS 56 - Effect of imposition or variation of tax. 57 - Application of East Africa Community Customs Management Act to imported goods. 58 - Regulations. 59 - [Spent]. 5
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V.A.T. Act 2007 - Kenya Revenue Authority

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