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

Rev. 2007 VALUE ADDED TAX CAP 476
No.19 of 1990
Co-ordination Act, 1990 and whose income is exempt from tax under
paragraph 10 of the First Schedule to the Cap 470 Income Tax Act and
approved by the Commissioner of Social Services.
8. Burial and cremation services, including services provided in the making of
arrangements for or in connection with the disposal of the remains of the dead.
9. Transportation of passengers by any means of conveyance but excluding
where the means of conveyance is hired or chartered.
10. Renting, leasing, hiring or letting of –
(a) land;
(b) residential buildings; and
(c) Deleted by Finance Act 2007
“Provided that this paragraph shall not apply where such services are supplied in
respect of –
(i)
(ii)
car park services; or
conference or exhibition services, except where such services
are provided for educational institutions as part of learning”;
11. Postal services provided through supply of postage stamps, including rental of
post boxes and mail bags and any subsidiary services thereto.
12. Community, social and welfare services provided by Local Authorities.
13. Insurance agency, insurance brokerage, stock exchange brokerage and tea and
coffee brokerage services.
14. (1) Subject to paragraph (2), the hiring, leasing, or chartering of goods listed
in Part I of the Second Schedule and Part B of the Fifth Schedule, but
excluding the chartering of aircrafts and hiring of buses.
(2) Paragraph (1) shall not apply in respect of the chartering of aircrafts for the
provision of air ambulance services.
15. Tour operation and travel agency services including travel, hotel, holiday and
other supplies made to travellers but excluding in- house supplies and services
provided for commission other than commission earned on air ticketing.
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