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

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Rev. 2007 VALUE ADDED TAX CAP 476 For purposes of this paragraph in-house supplies means supplies which are either – (i) made from own resources; or (ii) bought in from third parties but materially altered so that the supply made is substantially different to that purchased. 16. Services rendered by – (a) trade, professional and labour associations ; (b) educational, political, religious, welfare and other philanthropic associations to their members: Provided that this paragraph shall not apply where any such services are rendered by way of business. 17. The following entertainment services – (a) stage plays and performances which are conducted by educational institutions, approved by the Minister for the time being responsible for education as part of learning; (b) sports, games or cultural performances conducted under the auspices of the Ministry for the time being responsible for culture and social services”; (c) entertainment of a charitable, educational, medical scientific or cultural nature as may be approved in writing by the Commissioner prior to the date of entertainment for the benefit of the public; or Cap.108. (d) entertainment organised by a non-profit making charitable, educational, medical, scientific or cultural society registered under the Societies Act where entertainment is in furtherance of the objects of society as may be approved in writing by Commissioner prior to the date of the entertainment . (e) (1) entertainment performed wholly by artistes who are residents in Kenya. (2) For the purposes of this paragraph, “resident” means a person who- (a) has a permanent home in Kenya; or 66
Rev. 2007 VALUE ADDED TAX CAP 476 (b) has no permanent home in Kenya but- (A) was present in Kenya for a period or periods amounting, in the aggregate, to 183 days or more in each calendar year; or (B) was present in Kenya in the calendar year of performance and in each of the two preceding calendar years, for periods amounting in the aggregate to more than 122 days in each calendar year. 18. Accommodation and restaurant services provided within the following premises by the proprietors thereof:- Cap. 108 (a) establishments operated by charitable or religious organizations registered under the Societies Act for charitable or religious purposes; or . (b) establishments operated by an educational training institutions approved by the Minister for the use of the staff and students by that institution; or (c) establishments operated by a medical institution approved by the Minister for the time being responsible for health for the use by the staff and patients of such institutions; or (d) canteens and cafeterias operated by an employer for the benefit of his lowincome employees which the Commissioner may approve subject to such conditions as he may prescribe. 19. Conference services conducted for educational institutions as part of learning where such institutions are approved by the Ministry for the time being responsible for Education. 20. Car park services provided by local authorities and by an employer to his employees on the premises of the employer. 21. Transportation of tourists by any means of conveyance. 67
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V.A.T. Act 2007 - Kenya Revenue Authority

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