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

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Rev. 2007 VALUE ADDED TAX CAP 476 Commonwealth high commission, or a foreign embassy, consulate or diplomatic mission where the employee - (a) is not engaged in any other business or profession in Kenya; and (b) has not been granted a zero-rated status under item 5(1) and (2) under this Part, or item 4(3) of Part B, of this Schedule. 5. Aid Agencies. (1) Household and personal effects of any kind including one motor vehicle imported or purchased by entitled personnel or their dependants within ninety days of their first arrival in Kenya, or such longer period, not exceeding three hundred and sixty days from the date of arrival, as may be approved by the Treasury in specific cases, where the entitled personnel and their dependants have not been granted zerorated status under item 4(3) of this Part, or item 4(3) of Part B, of this Schedule: Provided that this zero-rated status shall apply – (i) to entitled personnel who may have arrived for a new contract for a term of not less than two years notwithstanding their previous residential status in Kenya while in execution of another aid project; (ii) only once in every four years in respect of a motor vehicle where there is an ongoing project; (iii) to an additional motor vehicle where there is a bilateral agreement between the Government and an aid agency entered into prior to 10 th June, 1999. (2) One motor vehicle which the Commissioner is satisfied is imported or purchased as replacement for a motor vehicle originally imported or purchased under paragraph (1) which has been written off due to accident, fire or theft where the Minister's written approval of such importation or purchase is obtained: (3) Goods imported for official use of the Aid Agencies subject to approval by the Treasury. Provided that the tax shall be payable at the appropriate rate if the goods referred to in paragraphs (1), (2) and (3) of this item are disposed of locally, unless they are sold to persons or a body entitled to purchase such goods without the payment of tax. 6. The East African Development Bank. Goods and equipment imported by the East African Development Bank for its official use. 94
Rev. 2007 VALUE ADDED TAX CAP 476 7. The War Graves Commission. Goods, including official vehicles but not including office supplies and equipment or the property of the Commission's staff, for the establishment and maintenance of war cemeteries by the Commonwealth War Graves Commission. 8. The British Council. Goods for use by the British Council which are or will be a charge against the funds of the Council, not including goods for resale or for the personal use of the staff of the Council. 9. Charitable Institutions. (1) Deleted by Finance Act 2007 (2) Goods consigned to or purchased by the St .John Ambulance for use in its activities and for first aid training. (3) (a) Goods consigned to or purchased by the Kenya Red Cross for free distribution in relief work, subject to such limitations and conditions as the Commissioner may impose; and (b) Equipment, motor vehicles and aircraft donated for alleviation of hardship or disaster, subject to such limitations and conditions as the Commissioner may impose, provided the Treasury has given its approval in writing where the tax exceeds Sh. 500,000. (4) Articles or equipment not intended for resale and not including consumable stores or provisions, for use by the Missions to Seamen or other similar organizations approved for the purpose of this paragraph by the Minister, subject to such limitations and conditions as the Commissioner may impose. (5) Foodstuffs, vehicles, equipment and other commodities imported or purchased for the National Freedom from Hunger Committee in Kenya exclusively for use in connection with the official activities of the National Freedom from Hunger Campaign of Kenya. 4 of 2004.s.44 10. Youth Associations (Deleted by Finance Act 2001). 11. Disabled, Blind and Physically Handicapped Persons. Materials, articles and equipment, including motor vehicles, which- 95
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V.A.T. Act 2007 - Kenya Revenue Authority

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