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

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Rev. 2007 VALUE ADDED TAX CAP 476 (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 of 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 the entertainment for the benefit of the public; or Cap. 108 (d) entertainment organized by a non-profit making charitable, educational, medical, scientific or cultural society registered under the Societies Act where the entertainment is in furtherance of the objects of the society as may be approved in writing by the Commissioner prior to the date of the entertainment; “exempt supplies” means supplies of goods and services specified in the Second and Third schedules respectively, which are not subject to tax. Cap. 517. “export processing zone” means an export processing zone designated under the Export Processing Zones Act; “foreign aid funded investment project” means a project designated by the Minister by order published in the Gazette; Cap. 131. “game of chance” has the meaning assigned to it in section 2 of the Betting, Lotteries and Gaming Act. “hotel” means premises on which accommodation is supplied or available for supply, with or without food or the services other than those specified in the Third Schedule in exchange for money or money’s worth, and includes premises known as “service flats”, “service apartments”, “beach cottages”, “holiday cottages”, “game lodges”, “safari camps” , “bandas”, holiday villas and other premises or establishments used for similar purposes but does not include – (a) premises on which the only supply is under a lease or license of not less than one month, unless by prior arrangement the occupier may, without penalty, terminate that lease or license on less than one month’s notice; or Cap. 108 (b) premises operated by a charitable or religious organization registered under the Societies Act for charitable or religious purposes; or (c) premises operated by an educational or training institution 8
Rev. 2007 VALUE ADDED TAX CAP 476 approved by the Minister for the use of the staff and students of that institution; or (d) premises operated by a medical institution approved by the Minister for the time being responsible for health for the use of the staff and students of that institution; “information technology” means any equipment or software for use in storing, retrieving, processing or disseminating information; “import” means to bring or cause to be brought from a foreign country or from an export processing zone; “importer” means any person who imports taxable goods; “manufacture” means – (a) in relation to any commodity, the activities of a manufacturer, including the bottling of water, but excluding the construction of buildings or the local treatment of water by a local authority or a person approved by the Minister for the time being responsible for water development for domestic or for industrial use; and (b) in relation to electricity, the generation thereof; “manufacturer” means (a) in relation to any commodity, any person who subjects any physical matter to any process by which that commodity is finally produced; or (b) any person whose trade consists of activities in connection with commodities included in paragraph (a) including assembly, packing, bottling, re-packing, mixing, blending, grinding, cutting, bending, twisting, and joining, or similar activity by which such commodities are finally produced; or (c) any person who has goods as defined in paragraph (a) or (b) manufactured to his specification or design, for himself, or on his behalf by others; or (d) any person who generates electricity. “official aid funded project” means a project funded by means of a grant or concessional loan in accordance with an agreement between the 9
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V.A.T. Act 2007 - Kenya Revenue Authority

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