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

Rev. 2007 VALUE ADDED TAX CAP 476
(2) Any person who does not display the certificate or other required forms of
identification in such form and in a clearly visible place as required under subparagraph
(1) shall be liable to a default penalty of twenty thousand shillings and, in addition, shall
be guilty of an offence and liable to a fine not exceeding two hundred thousand shillings
or to imprisonment for a term not exceeding two years or to both.
11. Any person who applies for registration after the time limit allowed under paragraph (1)
shall be liable to a default penalty of twenty thousand shillings.
12. Any person who is registered under subparagraph (a) of paragraph 22 shall be liable to a
default penalty of one hundred thousand shillings.
12A. The Commissioner may grant remission of a default penalty imposed under paragraph 11
and 12 in individual cases where he is satisfied that it is justifiable to do so, and shall make
quarterly report to the Minister on each remission so granted:
Provided that where the amount of the penalty exceeds five hundred thousand
shillings, the grant of remission shall be subject to the written approval of the Minister.
13. Where a group of companies is owned or substantially controlled by another person that
person may with the concurrence of those concerned apply to the Commissioner for the
group to be treated as one registered person for the purposes of this Act.
14. (1) On receipt of an application made under paragraph 13, the Commissioner shall, if he
deems it fit to do so, allow the group of companies to be registered as one registered
person with one certificate of registration and each company shall become jointly and
severally responsible for the tax due and payable on all supplies to persons not within
the registered group
(2) Where upon registration under subparagraph (1), the Commissioner is satisfied -
(a) that such registration has caused or is causing undue risk to revenue;
(b) that one of the companies in the group has ceased to supply taxable goods or
services;
(c) that the person in whose name the group of companies is registered no
longer owns or substantially controls the group, the Commissioner may
upon giving thirty days'notice to each of the companies in the group,
deregister such group;
(3) Where the Commissioner deregisters such a group under subparagraph (2), each
company therein shall be registered forthwith and shall become individually
responsible for the tax which is due and payable on all taxable supplies.
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