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

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Rev. 2007 VALUE ADDED TAX CAP 476 10 (1) Any appointed tax withholding agent who fails to- (a) withhold and remit the tax as required under section 19A(2) (b) issue a withholding tax certificates required under regulation 3(b) of the Value Added Tax (Tax Withholding) Regulations; or (c) submit a return as required under the Value Added Tax (Tax Withholding)Regulations; shall be liable to a penalty of ten thousand shillings, or ten percent of the tax due, whichever is the higher. (2) Any person who, not being a tax withholding agent, holds himself out as such, shall be liable to a penalty of ten thousand shillings, or ten percent of the tax withheld, whichever is the higher. 92
Rev. 2007 VALUE ADDED TAX CAP 476 EIGHTH SCHEDULE S. 8(2)(3) 7 of 2002 S.3b 15 of 2003 S.28 6 of 2005 S.19 10 of 2006 S.15 9 of 2007 s. 17 PART A - PUBLIC BODIES, PRIVILEGED PERSONS AND INSTITUTIONS WITH ZERO-RATED STATUS ON IMPORTS AND PURCHASES Taxable goods shall be zero-rated when imported or purchased before clearance through the customs or purchased before the imposition of tax by or on behalf of the following public bodies, privileged persons and institutions subject to the limitations specified in this Schedule: 1. The President. Goods for use by the President. 2. The Kenya Armed Forces. All goods, including materials, supplies, equipment, machinery and motor vehicles, for the official use of the Kenya Armed Forces. 3. Commonwealth and Other Governments. (1) Goods consigned to officers or men on board a naval vessel belonging to another Commonwealth Government for their personal use or for consumption on board such a vessel. (2) Goods for the use of any of the armed forces of any allied power. 4. Diplomatic Privileges. (1) Goods for the official use of the United Nations or its specialized agencies or any Commonwealth high commission or of any foreign embassy, consulate or diplomatic mission. (2) Goods for the use of a high official of the United Nations or its specialized agencies or a member of the diplomatic staff of any Commonwealth or foreign country, where specific provision for such zero-rated status is made by the Minister responsible for foreign affairs. (3) On first arrival in Kenya or within ninety days of the date of arrival, the household and personal effects, including one motor vehicle, imported or purchased by an employee of the United Nations or of its specialized agencies, a 93
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V.A.T. Act 2007 - Kenya Revenue Authority

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