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

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Rev. 2007 VALUE ADDED TAX CAP 476 SIXTH SCHEDULE (S.27) 7 of 2002 s.35 6 of 2005 s.17 10 of 2006 s.13 9 of 2007 s. 16 REGISTRATION, DEREGISTRATION AND CHANGES AFFECTING REGISTRATION 1. Any person who, in the course of his business- (a) has supplied taxable goods or taxable services, or expects to supply taxable goods or taxable services or both, the value of which is Shs.5,000,000 or more in a period of twelve months; or, (b) is about to commence supplying taxable goods or taxable services or both which , in the opinion of the Commissioner, shall exceed any of the values prescribed in subparagraph (a) for the relevant period; or (c) Deleted by Finance Act 2007 2. (1) For the purposes of this Schedule, where - (a) taxable goods are manufactured in Kenya in any three months, and more than thirty per cent of the value of those goods are supplied by the manufacturer to one or more persons related to the manufacturer; or (b) taxable goods are manufactured in Kenya in any three months and more than thirty per cent of the value of those goods are supplied by the manufacturer to one or more persons who then supply them to one or more persons related to the manufacturer, any person to whom such goods are supplied shall be deemed to be the manufacturer of those goods in Kenya and any supplies by him shall be deemed to be supplies of goods manufactured by him. (2) Where a person who is related to another person owns, operates or controls one or more business entities, the value of his taxable supplies for the purposes of registration under this Act shall be the aggregate value of taxable supplies of all business entities owned, operated or controlled by the person. (3) For the purpose of this paragraph, a person is related to another person if – (a) either person participates, directly or indirectly, in the management, control or capital of the business of the other; or 84
Rev. 2007 VALUE ADDED TAX CAP 476 (b) a third person participates directly or indirectly in the management, control or capital of the business of both; or (c) an individual, who participates in the management, control or capital of the business of one, is associated by marriage, consanguinity or affinity to an individual who participates in the management, control or capital of the business of the other. 3. (1) Any person who makes or intends to make taxable supplies of goods or services to any other person or any person who exports or intends to export any goods or taxable services may, notwithstanding that paragraph 1 does not apply to him, apply in the prescribed manner to the Commissioner to be registered as a registered person. (2) Where the Commissioner is satisfied that the interests of the business of an applicant under subparagraph (1) requires registration under paragraph 1, the Commissioner shall duly register such person under such terms and conditions as he thinks fit. 4. Where a taxable person supplies taxable goods or taxable services similar to or of the same type as those for which the person is registered or is required to be registered, such goods or services shall be deemed to be taxable supplies. 5. Where the Commissioner is satisfied that a person is required to be registered under paragraph 1or 3 the Commissioner shall issue a certificate in the prescribed form on receipt of a proper application, and the certificate shall be personally collected, and signed for, by the registered person or sent by registered mail within ten working days after receipt by the Commissioner of the proper application. 6. Where a proper application is received by the Commissioner within thirty days from the date the applicant becomes a taxable person, registration is deemed to be effective from the date on which the applicant receives the certificate. 7. Where the certificate is sent by registered mail, it shall be deemed to have been received within seven days after posting. 8. Where an application for registration is received by the Commissioner after thirty days from the date a person becomes a taxable person, registration shall be deemed to be effective from the 30th day from the date the person becomes a taxable person. 9. The Commissioner can vary the effective date of registration where he is satisfied that there are reasonable grounds justifying such variation. 10. (1) Every registered person shall display the certificate of registration and any other form of identification as the Commissioner may require in a clearly visible place or places in his business premises; and where the taxable person has more than one place of business, certified copies of the certificate shall be displayed at each of these places. 85
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V.A.T. Act 2007 - Kenya Revenue Authority

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