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

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Rev. 2007 VALUE ADDED TAX CAP 476 (a) are specially designed for sole use by disabled or physically handicapped persons; or (b) are intended for the educational, scientific or cultural advancement of the blind for the use of an organization approved by the Government for the purpose of this zero- rating; Provided that- The zero rating in paragraph (a) shall only apply- (AA) once in every four years; (BB) to a person who has not enjoyed another zero rating under the provisions of this Act; Paragraph (b) does not apply to motor vehicles; 12. Blind Persons (Deleted by Finance Act 2001). 13. The President's Award Scheme. Badges and record books for use exclusively in the President's Award Scheme. 14. The Desert Locust Control Organization and International Red Locust Control. (1) Goods, including motor vehicles, scientific equipment, apparatus, chemicals, petroleum fuels and other materials imported or purchased by the Desert Locust Control Organization for East Africa for its official use or for the personal use of such members of that organization as may be declared to be entitled officers by the Ministry responsible for foreign affairs. (2) One motor vehicle imported or purchased within three months of first arrival in Kenya by an entitled officer of the Desert Locust Control Organization for his personal use. (3) Goods imported or purchased for the official use of the international Red Locust Control Organization for Central and Southern Africa. 15. The Navy, Army and Air Force Institute and the Armed Forces Canteen Organization. Goods for the Navy, Army and Air Force Institute and the Armed Forces Canteen Organization, subject to such limitations and conditions as the Commissioner may specify, provided that such goods are marked with the inscription "NAAFI" or "AFCO", as the case may be, or where it is unsuitable to mark the goods, the containers, bags or packets thereof shall be so marked. 96
Rev. 2007 VALUE ADDED TAX CAP 476 16. The Agricultural Society of Kenya (Deleted by Finance Act 2001). 17. The Wellcome Trust. (1) All equipment and drugs imported or purchased by the Wellcome Trust, with the prior approval of the Ministry of Health, for use in connection with medical research. (2) Motor vehicles imported or purchased by the Wellcome Trust, with the prior approval of the Ministry of Health and paid for by the Trust, for use by personnel of the science laboratories operated by the Trust. 18. The African Medical and Research Foundation. Bona fide gifts, or materials and equipment, consigned to or purchased by the African Medical and Research Foundation including- (1) High frequency single side band radio transceivers, spares and accessories, antenna materials and fittings, radio alert alarm transmitter receivers and accessories; (2) Filming materials, strip slide projectors and surgical instruments; (3) Drugs; (4) Aircraft, aircraft equipment and spares, but not including (either as gifts or otherwise) motor vehicles; Provided that materials and equipment specified in paragraphs (1), (2) and (3) shall be for the sole use of the above Foundation or for loan to hospitals and clinics but not for the purpose of distribution to any person or institution by way of gift. 19. Museum Exhibits and Equipment. (1) Museum and natural history exhibits and specimens and scientific equipment for public museums; and (2) Chemicals, reagents, films, film strips and visual aids equipment, imported or purchased prior to clearance through customs by the National Museums. 4 of 2004 s.44 20. Deleted by Finance Act 2004 21. Returning Kenya Government's Foreign Missions Personnel. 97
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V.A.T. Act 2007 - Kenya Revenue Authority

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