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

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
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