Tax Administration and Reform

ISO 9001:2000 CERTIFIED

Domestic Taxes Department

THE VALUE ADDED TAX ACT

(CAP.476)

AND

THE SUBSIDIARY LEGISLATIONS

(REVISED EDITION, 2009)

Notes:

(1)

Prepared for the Staff

by the

Policy Unit – Technical

This edition(a)

(b)

(2)

includes the amendments contained in the Finance Act, 2009.

has been prepared using the Value Added Tax Act, 2008 Revised

Edition and the Subsidiary Legislations.

In all cases references must be made to the actual text of the principal

and subsidiary legislations published by the Government Printer and

should the terms and text of this book be at variance with the

Legislations published by the Government Printer, the latter must be

followed.

Domestic Taxes Department

Times Tower Building

Haile Selassie Avenue P. O. Box 30742 00100 GPO Nairobi Kenya

Telephone No. 310900 Fax: 253712

Rev. 2009

VALUE ADDED TAX

CAP 476

THE VALUE ADDED TAX ACT

(CAP. 476.)

CONTENTS

1. PRINCIPAL LEGISLATION

Sections of the Act

………………………………….

Pages

………………………………………………

6 - 51

First Schedule …………………………………………………………

52

Second Schedule ………………………………………………………

53 - 64

Third Schedule …………………………………………………

65 - 69

Fourth Schedule ……………………………………………………

70

Fifth Schedule ………………………………………………………

71 - 87

Sixth Schedule ………………………………………………………

88 - 92

Seventh Schedule …………………………………………………

92 - 96

Eighth Schedule …………………………………………………..

Ninth Schedule …………………………………………………

2. SUBSIDIARY LEGISLATIONS

97 - 114

115

Pages

Value Added Tax Regulations ……………………………………

116 - 128

Value Added Tax (Appeals,) Rules, 1990 ……………………

129 - 132

Value Added Tax (Distraint) Regulations, 1990……………………

133 - 137

Value Added Tax Act (Input Tax Prohibition,) Order, 2002………..

138 - 139

Value Added Tax (Remission) (Investments) Regulations, 2004

140 - 141

Value Added Tax (Remission) (Official Aid Funded Projects) Order 2003

143 - 143

Value Added Tax (Tax...