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

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Rev. 2007 VALUE ADDED TAX CAP 476 FOURTH SCHEDULE Repealed by the Finance Act 2007 68
Rev. 2007 VALUE ADDED TAX CAP 476 FIFTH SCHEDULE ZERO-RATING Part A – Zero Rated Supplies S. 8(2) 9 of 1992 S.30 9 of 1993 S.30 LN 218/1993 6 of 2001 S.40 7 of 2002 S.34 15 of 2003 S.27 6 of 2005 S.16 10 of 2006 S.12 Where, subject to the satisfaction of the Commissioner, the following supplies take place in the course of a registered person's business, they shall be zero rated in accordance with the provisions of Section 8: 1. The exportation of goods and taxable services. 2. The supply of goods or taxable services to designated foreign aid funded capital investment projects where the agreement specifically provides for tax exemption, provided that the supplies are acquired prior to payment of taxes. 3. The supply of goods or taxable services to an export processing zone enterprise as specified in the Export Processing Zones Act (Cap.517), as being eligible for duty and tax free importation. 4. The supply of goods to any person or organization specified in the Eighth Schedule or taxable services to persons or organizations specified in Part C of the Eighth Schedule. 5. Shipstores supplied to international sea and air carriers on international voyage or flight. 6. The supply of goods and taxable services to exporters under conditions prescribed by the Commissioner. 7. The supply of taxable goods or taxable services under a contract to an official aid funded project where the agreement specifically provides for the remission of tax. 8. Services supplied by hotel establishments to foreign travel and tourism promoters undertaking a tour in the promotion of tourism in Kenya provided that the tour is recommended by the Director of Tourism and conducted in conjunction with local tour associations in accordance with a predetermined written itinerary. 9. The supply of coffee and tea for export to coffee and tea auction centers. 69
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V.A.T. Act 2007 - Kenya Revenue Authority

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