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

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.
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